Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 325

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 325
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,016,012 |     |            |         — |     |          | —          |   |     |                | — |     |            | — |     |          | — |     |            |      — |     |              |    9,933 |   |     |              |  2,025,945 |
| Non-current financial liabilities at fair value through 
 profit or loss                                          |     |            |          — |     |            | 1,370,000 |     |          | —          |   |     |                | — |     |            | — |     |          | — |     |            | 63,555 |     |              |        — |   |     |              |  1,433,555 |
| Lease liabilities                                       |     |            |  2,102,257 |     |            |         — |     |          | (689,001   | ) |     |                | — |     |            | — |     |          | — |     |            |        |     |              | (191,665 | ) |     |              |  1,221,591 |
| Total liabilities from financing activities             |     | $          | 12,071,877 |     |            | 5,588,984 |     |          | (6,657,575 | ) |     |                | — |     |            | — |     |          | — |     |            | 63,555 |     |              | (182,370 | ) |     |              | 10,884,471 |

Trust funds are payments received on behalf of the customers and recorded as other financial assets. As the Company use of the Trust funds is restricted, the activity associated with changes in such amounts is not presented in the statement of cash flows. F-45

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

| NOTE 24. | Related-party Transactions |

| (a) | Parent company and ultimate controlling company |

Obook Holdings Inc. is the ultimate controlling party of the Company.

| (b) | Names and relationship of related parties |

| Name of related party |     | Relationship with the Company |
| Chun-Kai, Wang        |     | Key management of the Company |
| Chung-Han, Hsieh      |     | Key management of the Company |

| (c) | Significant transactions