Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 297

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 297
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   143,693 |   |
| Settlement                          |     |   |   (100,000 | ) |     |     |  (300,000 | ) |
| Conversion                          |     |   | (1,866,666 | ) |     |     |         — |   |
| Balance at the end of year          |     | $ |          — |   |     |     | 1,707,248 |   |

| iv. | Level 3 recurring fair values |

Sensitivity analysis:

| Gain (loss) from the change:                  |     | 2023 |         |   |
|:----------------------------------------------|:----|:-----|--------:|:--|
| Increase of 5% in risk-adjusted discount rate |     | $    |  43,322 |   |
| Decrease of 5% in risk-adjusted discount rate |     |      | (46,586 | ) |

| v. | Transfer between levels of the fair value hierarchy |

There were no transfers between levels for the years ended December 31, 2024 and 2023. F-42

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued)

| NOTE 20. | Financial Risk Management |

Risk management framework The Company’s risk management policies are designed to identify, analyze, and assess the risks faced by the Company. These policies aim to evaluate the potential impact of risks and implement measures to mitigate them. The Company’s Board of Directors oversees the monitoring of compliance with the Company’s risk management policies and procedures and reviews the adequacy of the risk management framework relative to the risks the Company faced.

| (a) | Credit risk management |

Credit risk refers to the risk that a counterparty may fail to fulfill its contractual obligations, potentially causing financial losses to the Company. The Company is exposed to credit risks though its operating activities, primarily accounts receivable, as well as through its investing activities, which primarily involve financial instruments with banks. Accounts and other receivables The Company has implemented a credit policy that includes conducting a credit assessment for each new customer before offering the Company’s standard payment and delivery terms and conditions. Purchase limits are set for each customer, representing the maximum open amount without requiring additional approval. These limits are reviewed on a quarterly basis.

| (b) | Liquidity risk management |

The objective of liquidity risk management is to ensure the Company has sufficient liquidity to fund its business requirements for existing