Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 138

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 138
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 services, we offer OwlJourney, an OTA platform for hotel and B&B providers and charge a fee of each transaction; we collaborate with suppliers to sell experiential tour services to 95

travelers through OwlTing Experiencesplatform; and we have platform offline service to provide room accommodation to travelers under our own brand name OwlStayand charge the room rates. E-commerceplatform Our revenues generated from the e-commerceplatform primarily consists of the sales of agriculture products over the platform OwlTing Market. We promote the quality of products and enhance their visibility through unique collections and through an international reach, making it an attractive option for both local producers and international consumers. We sell our products at a predetermined unit price on the platform. Others Our revenues generated from other services primarily consist of transactions of NFTs and small OwlTing Blockchain Servicesprojects in collaboration with the Taiwan government. However, due to numerous controversies surrounding NFT transactions and unclear regulations, we have discontinued NFT-relatedservices in 2024. Currently, there are no NFTs that remain on any of our platforms. Cost of Revenue The following table sets forth a breakdown of cost of revenue of us by business segments for the periods indicated.

|                                       |     | For the year ended December 31, 
 2022                            |       |     |            |       |     | 2023(1) |       |     |            |       |     | For the nine months ended September 30, 
 2023(1)                                 |       |     |            |       |     | 2024    |       |     |            |       |
|:--------------------------------------|:----|:--------------------------------|------:|:----|:-----------|------:|:----|:--------|------:|:----|:-----------|------:|:----|:----------------------------------------|------:|:----|:-----------|------:|:----|:--------|------:|:----|:-----------|------:|
|                                       |     | US$’000                         |       |     | % of total |       |     | US$’000 |       |     | % of total |       |     | US$’000                                 |       |     | % of total |       |     | US$’000 |       |     | % of total |       |
| Payment services                      |     |                                 |     — |     |            |     — |     |         | 2,140 |     |