Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 284

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 284
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We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material
misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe
that our audits provide a reasonable basis for our opinion.

/s/ KPMG

We have served as the Company’s auditor since 2019.

Taipei, Taiwan

August 20, 2024

F-2

OBOOK HOLDINGS INC. AND SUBSIDIARIES Consolidated Statements of Financial Position December 31, 2023 and 2022 (Expressed in U.S. Dollars)

|                                                    |     |     |      Note |     |   | December 31, 
         2023 |     |     | December 31, 
         2022 |
|:---------------------------------------------------|:----|:----|----------:|:----|:--|-------------:|:----|:----|-------------:|
| Assets                                             |     |     |           |     |   |              |     |     |              |
| Current assets:                                    |     |     |           |     |   |              |     |     |              |
| Cash                                               |     |     |     6, 20 |     | $ |    4,885,989 |     |     |    2,580,834 |
| Restricted cash                                    |     |     |     6, 20 |     |   |    3,111,019 |     |     |            — |
| Notes receivable                                   |     |     |     7, 20 |     |   |        4,025 |     |     |            — |
| Accounts receivable                                |     |     |     7, 20 |     |   |      353,356 |     |     |      617,617 |
| Other receivables                                  |     |     |        20 |     |   |       61,404