Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 319

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 319
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 internally, which also represents the Company management’s assessment of the reasonably possible interest rate change. If the interest rate had increased or decreased 0.25%, the Company’s net loss would have increased or decreased by $256 and $334 for the years ended December 31, 2023 and 2022, respectively, with all other variable factors remaining constant. This is mainly due to the Company’s borrowing at variable rates.

| (e) | Fair value information |

| 1. | Fair value of financial instruments that are not measured at fair value |

The Company considers that the carrying amounts of financial instruments measured at amortized cost, accounts payable, and other payables approximate their fair values due to the short-term maturities of such instruments. F-41

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) The fair value of long-term borrowings and preference share liabilities is measured as the present value calculated by discounting future cash flows with interest rates which are assumed to be applied to new borrowings with maturities similar to the remaining maturities of existing the long-term borrowings.

| 2. | Fair value of financial instruments that are measured at fair value |

Fair value measurements are grouped into Levels 1 to 3 based on the degree to which the fair value is observable:

| • |     | Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for 
 identical assets or liabilities;                                                                        |

| • |     | Level 2 fair value measurements are those derived from inputs other than quoted prices included within                                 
 Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and |

| • |     | Level 3 fair value measurements are those derived from valuation techniques that include inputs for the 
 asset or liability that are not based on observable market data (unobservable inputs).                  |

| (i) | Fair value hierarchy |

|                                                            |     | December 31, 2023 |           |     |            |   |     |         |           |     |         |           |     |       |           |
|:-----------------------------------------------------------|:----|:------------------|----------:|:----|:-----------|:--|:----|:--------|----------:|:----|:--------|----------:|:----|:------|----------:|
|                                                            |     |