Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 339

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 339
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2024                |        |   |     | 2023 |          |   |
|:-----------------------------------------------------|:----|:--------------------|-------:|:--|:----|:-----|---------:|:--|
| Balance at the beginning of period                   |     | $                   |  5,988 |   |     |      |        — |   |
| Equity attributable to non-controlling interests     |     |                     |        |   |     |      |          |   |
| Loss for the period                                  |     |                     | (1,583 | ) |     |      |  (32,096 | ) |
| Other comprehensive income during the period         |     |                     |   (109 | ) |     |      |     (148 | ) |
| Acquisition of non-controlling interest              |     |                     |      — |   |     |      |  446,786 |   |
| Purchase of subsidiaries shares from non-controlling 
 interest                                             |     |                     |      — |   |     |      | (388,002 | ) |
| Declaration of cash dividends                        |     |                     |      — |   |     |      |  (20,136 | ) |
| Balance at the end of period                         |     | $                   |  4,296 |   |     |      |    6,404 |   |

F-67

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Unaudited Condensed Consolidated Financial Statements

| NOTE 15. | Income Taxes |

| (a) | The Company recognized the current income tax benefit of $8,221 and $8,843 for the nine months ended              
 September 30, 2024 and 2023, respectively, which represented the adjustments related to prior-period tax filings. |

| (b) | The Company’s major taxing jurisdiction is Taiwan. All Taiwan subsidiaries’ income tax returns have 
 been examined and assessed by the Taiwan (R.O.C.) tax authorities through 2022.                     |

| NOTE 16. | Loss Per Share |

Basic and diluted loss per share is computed as follows: Loss attributable to common shareholders

|                                          |     | For the nine months ended 
 September 30              
 2024                      |            |   |     | 2023 |            |   |
|:-----------------------------------------|:----|:--------------------------|:-----------|:--|:----|:-----|