Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 289

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 289
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----|:------------------------|----------:|:--|
| Balance at January 1, 2024               |     | $                       | 1,233,711 |   |
| Exchange differences on foreign currency |     |                         | 1,321,938 |   |
| Balance at December 31, 2024             |     | $                       | 2,555,649 |   |
| Balance at January 1, 2023               |     | $                       | 1,286,954 |   |
| Exchange differences on foreign currency |     |                         |   (53,243 | ) |
| Balance at December 31, 2023             |     | $                       | 1,233,711 |   |

F-35

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

| (e) | Non-controlling Interest |

|                                                      |     | 2024 |        |   |     | 2023 |          |   |
|:-----------------------------------------------------|:----|:-----|-------:|:--|:----|:-----|---------:|:--|
| Balance at the beginning of year                     |     | $    |  5,988 |   |     |      |        — |   |
| Equity attributable to non-controlling interests     |     |      |        |   |     |      |          |   |
| Loss for the year                                    |     |      | (2,372 | ) |     |      |  (32,664 | ) |
| Other comprehensive income during the year           |     |      |   (154 | ) |     |      |        4 |   |
| Acquisition of non-controlling interest              |     |      |      — |   |     |      |  446,786 |   |
| Purchase of subsidiaries shares from non-controlling 
 interest                                             |     |      |      — |   |     |      | (388,002 | ) |
| Declaration of cash dividends                        |     |      |      — |   |     |      |  (20,136 | ) |
| Total                                                |     | $    |  3,462 |   |     |      |    5,988 |   |

| NOTE 17. | Income Taxes |

The Company is incorporated in the Cayman Islands, a tax-freejurisdiction; accordingly, pretax income generated