Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 279

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 279
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 for accounts receivable using the simplified approach under IFRS 9, applying the lifetime expected credit losses. The Company’s accounts receivable mainly consisted of amounts due from the credit card company. Historically, there have been no default in accounts receivable; therefore, no expected credit losses were recognized for the years 2024 and 2023, respectively.

| NOTE 8. | Other Financial Assets – Current and Non-current |

|                                       |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:--------------------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Restricted cash in the trust account  |     | $ |    5,366,738 |     |     |    4,837,290 |
| Restricted time deposit – current     |     |   |       30,502 |     |     |       32,568 |
| Other financial assets – current      |     |   |    5,397,240 |     |     |    4,869,858 |
| Restricted time deposit – non-current |     |   |      183,011 |     |     |      181,929 |
| Guarantee deposits paid               |     |   |      538,335 |     |     |      283,883 |
| Other financial assets – non-current  |     |   |      721,346 |     |     |      465,812 |
| Total                                 |     | $ |    6,118,586 |     |     |    5,335,670 |

Restricted cash in the trust account refers to cash collected from PayNow payment processing service and deposited into a trust account with the financial institution for the exclusive purpose of completing payment transactions. The terms and conditions in the trust agreement restrict the Company from accessing the amounts held in the trust account. Please refer to Note 24 for details on pledged assets. F-25

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

| NOTE 9. | Intangible Assets (including Goodwill) |

| Cost:                                    |     | Goodwill |           |     | Intangible assets 
 Computer          
 Software          |          |   |     | Trademark |         |   |     | Customer     
 relationship |         |     | Developed  
 technology 
 acquired   |