Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 257

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 257
---
asis for Opinion

These consolidated
financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We are a public accounting firm registered with the Public
Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange
Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the
consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated
financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our
audits provide a reasonable basis for our opinion.

We have served as the Company’s auditor since 2019.

/s/ KPMG

Taipei, Taiwan

August 1, 2025

F-2

OBOOK HOLDINGS INC. AND SUBSIDIARIES Consolidated Statements of Financial Position December 31, 2024 and 2023 (Expressed in U.S. Dollars)

|                                                    |     |     |      Note |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:---------------------------------------------------|:----|:----|----------:|:----|:--|-------------:|:----|:----|-------------:|
| Assets                                             |     |     |           |     |   |              |     |     |              |
| Current assets:                                    |     |     |           |     |   |              |     |     |              |
| Cash                                               |     |     |     6, 19 |     | $ |    4,511,377 |     |     |    4,885,989 |
| Restricted cash                                    |     |     |     6, 19 |     |   |    4,210,381 |     |