Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 154

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 154
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 US$20,517 for computer software, disposal of intangible asset of
US$11,291, a decrease in other current financial assets of US$32,568 for release of time deposits, an increase in non-current other financial assets of US$131,262 for an increase of restricted time deposits,
an increase in guarantee deposits paid of US$65,725, a decrease in guarantee deposits paid of US$10,739 for increases or decreases of lease deposits for rental contracts, and acquisition of subsidiaries of US$3.7 million for acquiring
controlling interest in PayNow with 52.94% shareholdings as phase one in May 2023, net of the cash and restricted cash from acquiree.

Financing Activities

Cash flows from financing activities include proceeds from issuance of common stock, purchases or repayments under financing arrangements,
changes in receipts under custody, and changes in collateral received related to lease contracts.

Net cash flows from financing
activities was US$9.3 million in 2024, which was attributable to proceeds from long-term borrowings of US$1,186,709, repayments of long-term borrowings of US$831,391, repayments of preference share liabilities of US$101,592, repayments of
installment payables of USD$13,865, a decrease in other payables from related parties of US$216,478 for repayment, an increase in other current liabilities – receipts under custody of US$923,093 for collection of customer funds, an increase in
guarantee deposits received of US$35,801 and a decrease in guarantee deposits of US$9,557 for leasing MPOS machines to merchants, an increase in advance in receipts for share capital of US$9.2 million from equity fundraising, with a portion pending
completion of stock registration, payment of lease liabilities of US$781,844 for leasing properties, and payment of non-current financial liabilities at FVTPL of US$100,000 for cash-out of SAFE Agreements.

Net cash flows from financing activities was US$7.5 million in 2023, which was attributable to repayments of long-term borrowings of
US$335,574, a decrease in other payables from related parties of US$228,096 for repayment, a decrease in other current liabilities – receipts under custody of US$696,133 for disbursement of customer funds, an increase in guarantee deposits
received of US$25,497 and a decrease in guarantee deposits

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