Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 327

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 327
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 focus on offering hospitality-related products, including software services and platform services. Hospitality-related software services provide the subscription to the OwlNest property management system and the payment processing services offered to the clients using OwlNest. Hospitality-related platform services that provide an online travel agency platform and offline platform services offering accommodation services. The e-commerceplatform primarily engages in selling products online. Other services consist of transactions of NFTs and 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 are strategic business units to provide different products and services. Since each strategic business unit needs different technologies and marketing strategies, it must be managed separately. F-47

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) The Company’s operating segment information and reconciliation are as follows:

| For the years ended December 31, 2023                              |     | Payment |           |   |     | Hospitality |           |   |     |          |            |   |     | E-commerce |            |   |     | Other |        |     | Sub-total |            |   |
|:-------------------------------------------------------------------|:----|:--------|----------:|:--|:----|:------------|----------:|:--|:----|:---------|-----------:|:--|:----|:-----------|-----------:|:--|:----|:------|-------:|:----|:----------|-----------:|:--|
| Revenue                                                            |     |         |           |   |     | Software    
 service     |           |   |     | Platform 
 services |            |   |     |            |            |   |     |       |        |     |           |            |   |
| External customers                                                 |     | $       | 2,465,859 |   |     |             | 1,146,450 |   |     |          |  1,902,497 |   |     |            |    863,484 |   |     |       | 21,097 |     |           |  6,399,387 |   |
| Intersegment revenue                                               |     |         |   156,433 |   |     |             |       116 |   |     |          |          0 |   |     |            |          0 |   |     |       |