Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 301

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 301
---
 account relates to cash collected from PayNow payment processing service and deposited in the trust account with the financial institution for exclusive use of completing payment transactions. The terms and conditions in the trust agreement prevents the Company from accessing the amounts held in the trust account. Please refer to Note 25 for details on pledged assets. F-25

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

| NOTE 9. | Intangible Assets (including Goodwill) |

| Cost:                                    |     | Goodwill |           |   |     | Intangible assets 
 Computer          
 Software          |          |   |     | Trademark |         |   |     | Customer     
 relationship |         |     | Developed  
 technology 
 acquired   |         |     | Total |          |   |
|:-----------------------------------------|:----|:---------|----------:|:--|:----|:------------------|---------:|:--|:----|:----------|--------:|:--|:----|:-------------|--------:|:----|:-----------|--------:|:----|:------|---------:|:--|
| Balance at January 1, 2023               |     | $        | 1,184,860 |   |     |                   |  320,536 |   |     |           | 227,828 |   |     |              |       — |     |            |       — |     |       |  548,364 |   |
| Additions                                |     |          |         — |   |     |                   |   20,517 |   |     |           |       — |   |     |              |       — |     |            |       — |     |       |   20,517 |   |
| Acquired from business combinations      |     |          |   287,285 |   |     |                   |        — |   |     |           |       — |   |     |              | 107,359 |     |            | 100,852 |     |       |  208,211 |   |
| Disposal                                 |     |          |         — |   |     |                   | (269,654 | ) |     |           |       — |   |     |              |       — |     |            |       — |     |       | (269,654 | ) |
| Effect of Exchange Rate Movements