Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 278

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 278
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 December 31, 2024        |     | $         |   55,772 |   |     |              |   73,302 |   |     |                | 108,489 |   |     |        | 128,787 |   |     |       |   366,350 |   |
| Balance at December 31, 2023        |     | $         |   99,215 |   |     |              |   32,109 |   |     |                |       — |   |     |        | 125,318 |   |     |       |   256,642 |   |

| 1. | Details of the aforementioned property, plant and equipment acquired from business combinations are provided in 
 Note 5.                                                                                                         |

F-27

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

| 2. | For the years ended December 31, 2024 and 2023, the Company recognized an impairment loss on property, plant                                               
 and equipment of $6,183 and $4,136, respectively, in relation to other equipment that was not in use and was subsequently disposed of for proceeds of nil. |

| (b) | Leasing arrangements-lessee |

| 1. | The Company leases various buildings and transportation equipment. Rental contracts are typically made for                                                                                                                                              
 periods of 1 to 5 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants; however, leased assets may not be used as collateral for borrowing 
 purposes.                                                                                                                                                                                                                                               |

| 2. | The carrying amount of                                           
 right-of-use assets and the depreciation charge were as follows: |

|                          |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:-------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Buildings                |     | $ |    4,535,716 |     |     |      590,185 |
| Transportation equipment |     |   |       20,976 |     |     |       92,279 |
| Total                    |     | $ |    4,556,692 |     |     |      682,464 |

|                          |     |