Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 293

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 293
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            |     |               |          |     |        |     |     |            |     |                   |            |     |               |          |     |        |     |     |            |
| USD                   |     | $                 | 17,787,300 |     |               | TWD/USD= |     | 32.785 |     |     | 17,787,300 |     |                   | 13,256,982 |     |               | TWD/USD= |     | 32.705 |     |     | 13,256,982 |

| 2. | Sensitivity analysis |

The Company’s exposure to foreign currency risk arises from the translation of cash, accounts receivable, other receivables, accounts payable and other payables that are denominated in foreign currency. If a 5% strengthening or weakening of the USD against the JPY and TWD, the Company’s net loss would have increased or decreased by $856,959 and $614,589 for the years ended December 31, 2024 and 2023, respectively.

| 3. | Foreign exchange gain and loss on monetary items |

Since the Company operates with multiple functional currencies, foreign exchange gains and losses on monetary items are disclosed by their total amount. For years 2024 and 2023, F-40

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) foreign exchange gain (loss) (including realized and unrealized portions) amounted to $(1,046,680) and $71,170, respectively.

| (d) | Interest rate analysis |

The following sensitivity analysis is based on the Company’s exposure to the interest rate risk from non-derivativefinancial instruments as of the reporting date. For assets with variable interest rates, the analysis assumes that the outstanding amount at the reporting date remains unchanged throughout the year. The rate of change is expressed as the increase or decrease in interest rates when reported internally to management, reflecting the Company management’s assessment of reasonably possible interest rate fluctuations. If the interest rate had increased or decreased by 0.25%, the Company’s net loss for the years ended December 31, 2024 and 2023 would have increased or decreased by $164 and $256, respectively, with all other factors held constant. This is mainly due to the Company’s borrowing at variable rates.

| (e) | Fair value information |

| 1. | Fair value