Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 342

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 342
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,770 |
| Balance at January 1, 2023               |     | $                    | 1,286,954 |
| Exchange differences on foreign currency |     |                      |   847,274 |
| Balance at September 30, 2023            |     | $                    | 2,134,228 |

| (d) | Non-controlling interest |

|                                                      |     | For the nine months 
 ended September 30  
 2024                |        |   |     | 2023 |          |   |
|:-----------------------------------------------------|:----|:--------------------|-------:|:--|:----|:-----|---------:|:--|
| Balance at the beginning of period                   |     | $                   |  5,988 |   |     |      |        — |   |
| Equity attributable to non-controlling interests     |     |                     |        |   |     |      |          |   |
| Loss for the period                                  |     |                     | (1,583 | ) |     |      |  (32,096 | ) |
| Other comprehensive income during the period         |     |                     |   (109 | ) |     |      |     (148 | ) |
| Acquisition of non-controlling interest              |     |                     |      — |   |     |      |  446,786 |   |
| Purchase of subsidiaries shares from non-controlling 
 interest                                             |     |                     |      — |   |     |      | (388,002 | ) |
| Declaration of cash dividends                        |     |                     |      — |   |     |      |  (20,136 | ) |
| Balance at the end of period                         |     | $                   |  4,296 |   |     |      |    6,404 |   |

F-67

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Unaudited Condensed Consolidated Financial Statements

| NOTE 15. | Income Taxes |

| (a) | The Company recognized the current income tax benefit of $8,221 and $8,843 for the nine months ended              
 September 30, 2024 and 2023, respectively, which represented the adjustments related to prior-period tax filings. |

| (b) | The Company’s major taxing jurisdiction is Taiwan. All Taiwan subsidiaries’ income tax returns have 
 been examined and assessed by the Taiwan (R.O.C.) tax