Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 284

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 284
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:----------------------------------------|:----|:--|----------:|:--|:----|:----|----------:|:--|
| Balance at the beginning of year        |     | $ |   861,078 |   |     |     | 1,196,652 |   |
| Change from financing activities:       |     |   |           |   |     |     |           |   |
| Proceeds from borrowings                |     |   | 1,186,709 |   |     |     |         — |   |
| Repayments of borrowings                |     |   |  (831,391 | ) |     |     |  (335,574 | ) |
| Effect of Exchange Rate Movements       |     |   |   (82,509 | ) |     |     |         — |   |
| Total changes from financing activities |     |   |   272,809 |   |     |     |  (335,574 | ) |
| Balance at the end of year              |     | $ | 1,133,887 |   |     |     |   861,078 |   |

| NOTE 13. | Employee Benefits |

The Company operates in Taiwan (R.O.C.), where it contributes 6% of each employee’s monthly wages to the labor pension personal account at the Bureau of Labor Insurance in compliance with the Labor Pension Act. Under these defined contribution plans, the Company has no further legal or constructive obligations beyond making fixed-rate contributions. F-30

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) Pension costs arising from the contributions to the Bureau of Labor Insurance amounted to $245,471 and $248,684 for the years ended December 31, 2024 and 2023, respectively.

| NOTE 14. | Non-current Financial Liabilities at Fair Value Through Profit or 
 Loss                                                              |

|                                                                        |     | December 31, 
 2024         |   |     | December 31, 
 2023         |           |
|:-----------------------------------------------------------------------|:----|:-------------|:--|:----|:-------------|----------:|
| Financial liabilities designated at fair value through profit or loss: |     |              |   |     |              |           |
| Simple agreement for future equity                                     |     | $            | — |     |              | 1,707,248 |