Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 370

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 370
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    |     |        | 21,595,895 |     |              | 13.22 |
|        |     | $      | 53,085,494 |     |              | 32.50 |

| NOTE 20. | The nature of expenses |

| (a) | Depreciation of property, plant and equipment |

|                                  |     | 2022 |           |
|:---------------------------------|:----|:-----|----------:|
| Recognized in cost of revenues   |     | $    |         — |
| Recognized in operating expenses |     |      | 3,817,164 |
| Total                            |     | $    | 3,817,164 |

| (b) | Amortization of intangible assets |

|                                  |     | 2022 |        |
|:---------------------------------|:----|:-----|-------:|
| Recognized in cost of revenues   |     | $    |      — |
| Recognized in operating expenses |     |      | 34,676 |
| Total                            |     | $    | 34,676 |

| (c) | Employee benefits expense |

|                                                  |     | 2022 |            |
|:-------------------------------------------------|:----|:-----|-----------:|
| Salary                                           |     | $    | 14,949,002 |
| Labor and health insurance                       |     |      |    559,939 |
| Pension                                          |     |      |    684,645 |
| Others                                           |     |      |    754,716 |
| Total                                            |     | $    | 16,948,302 |
| Employee benefits expense summarized by function |     |      |            |
| Recognized in cost of revenues                   |     | $    |  1,216,775 |
| Recognized in operating expenses                 |     |      | 15,731,527 |
| Total                                            |     | $    | 16,948,302 |

| NOTE 21. | First-time adoption of IFRS Accounting Standards |

The financial statements of the Company as of and for the year ended December 31, 2022 were originally prepared in accordance with the generally accepted accounting principles in the Republic of China, Enterprise Accounting Standard (“EAS”). As stated in Note 2, the accompanying financial statements have been prepared in accordance with IFRSs, except that they do not include comparative financial information for the year ended