Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 155

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 155
---
 31, 2024, and any subsequent interim period primarily include lease liabilities, long-term borrowings, and preference share liabilities. The following table sets forth their details as of December 31, 2024:

| (US$)                                                    |     | Contractual cash 
 flows            |           |     | Within 1 year |           |     | 1-5 years |           |     | Over 5 years |   |
| Lease liabilities (including current portion)            |     |                  | 5,284,874 |     |               | 1,304,676 |     |           | 3,980,198 |     |              | — |
| Long-term borrowings (including current portion)         |     |                  | 1,228,579 |     |               |   394,775 |     |           |   833,804 |     |              | — |
| Preference share liabilities (including current portion) |     |                  | 2,069,929 |     |               |   436,844 |     |           | 1,633,085 |     |              | — |

Off-BalanceSheet Arrangements During the periods presented, we did not have any relationships with unconsolidated organizations or financial partnerships, such as structured finance or special purpose entities, which were established for the purpose of facilitating off-balancesheet arrangements. Internal Control over Financial Reporting We are a private company with limited accounting personnel and other resources to address our internal control over financial reporting. The process of designing and implementing an effective financial reporting system is a continuous effort that requires us to anticipate and react to changes in our business and the economic and regulatory environments and to expend significant resources to maintain a financial reporting system that is adequate to satisfy our reporting obligations. If we fail to develop or maintain an effective system of internal control over our financial reporting, we may not be able to accurately report our financial conditions or results of operations or meet our reporting obligations. See “Risk Factors — Risks Related to Our Financial Results — If we fail to maintain an effective system of internal control over financial reporting in the future, we may not be able to report our financial results accurately, prevent fraud or file our periodic reports as a public company in a timely manner.” Critical Accounting Estimates Our consolidated financial statements are prepared in accordance with IFRS, and the preparation of these consolidated financial statements requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, costs and expenses and related