Company: OWLS
Filing Date: 2025-08-01
Form Type: DRS/A
Source: 0000950123-25-006894
Chunk: 251

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-08-01
Form: DRS/A
Chunk 251
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 website at http://www.sec.gov. Our Internet address is https://www.owlting.com/.

173

INDEX TO FINANCIAL STATEMENTS

| Consolidated Financial Statements of OBOOK Holdings Inc. and subsidiaries for the Years Ended 
 December 31, 2024 and December 31, 2023                                                       |     | Page |     |
|:----------------------------------------------------------------------------------------------|:----|:-----|:----|
| Report of Independent Registered Public Accounting Firm                                       |     |      | F-2 |
| Consolidated Statements of Financial Position                                                 |     |      | F-3 |
| Consolidated Statements of Profit or Loss and Other Comprehensive Income (Loss)               |     |      | F-5 |
| Consolidated Statements of Changes in Equity                                                  |     |      | F-6 |
| Consolidated Statements of Cash Flows                                                         |     |      | F-7 |
| Notes to the Consolidated Financial Statements                                                |     |      | F-9 |

F-1

Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors

Obook
Holdings Inc.:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated statements of financial position of Obook Holdings Inc. and subsidiaries (the Company) as of December 31, 2024
and 2023, the related consolidated statements of profit or loss and other comprehensive income (loss), changes in equity, and cash flows for the years then ended, and the related notes (collectively, the consolidated financial statements). In our
opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the years then ended, in
conformity with IFRS Accounting Standards as issued by the International Accounting Standards Board.

Basis 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