Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 256

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 256
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 all subsequent years will be due within four months after fiscal year-end in accordance with applicable SEC rules. We are not required to disclose certain other information that is required from U.S.
domestic issuers. Also, as a foreign private issuer, we are exempt from the rules of the Exchange Act prescribing the furnishing of proxy statements to shareholders and the board of directors of the Company, and our principal shareholders are exempt
from the reporting and short-swing profit recovery provisions contained in Section 16 of the Exchange Act.

Our SEC filings,
including the registration statement on Form F-1, are also available to you on the SEC’s website at http://www.sec.gov. Our Internet address is https://www.owlting.com/.

177

INDEX TO FINANCIAL STATEMENTS

| Consolidated Financial Statements of OBOOK Holdings Inc. and subsidiaries for the Years Ended 
 December 31, 2024 and December 31, 2023                                                       |     | Page |     |
|:----------------------------------------------------------------------------------------------|:----|:-----|:----|
| Report of Independent Registered Public Accounting Firm                                       |     |      | F-2 |
| Consolidated Statements of Financial Position                                                 |     |      | F-3 |
| Consolidated Statements of Profit or Loss and Other Comprehensive Income (Loss)               |     |      | F-5 |
| Consolidated Statements of Changes in Equity                                                  |     |      | F-6 |
| Consolidated Statements of Cash Flows                                                         |     |      | F-7 |
| Notes to the Consolidated Financial Statements                                                |     |      | F-9 |

F-1

Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors

Obook Holdings Inc.:

Opinion on the Consolidated Financial Statements

We
have audited the accompanying consolidated statements of financial position of Obook Holdings Inc. and subsidiaries (the Company) as of December 31, 2024 and 2023, the related consolidated statements of profit or loss and other comprehensive income
(loss), changes in equity, and cash flows for the years then ended, and the related notes (collectively, the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the
financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the years then ended, in conformity with IFRS Accounting Standards as issued by the International Accounting Standards
Board.

B