Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 350

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 350
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 from material misstatement, whether due to fraud
or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always
detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or
the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

F-79

In performing an audit in accordance with GAAS, we:

| • |     | Exercise professional judgment and maintain professional skepticism throughout the audit. |

| • |     | Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or                                                                                               
 error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. |

| • |     | Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are                                                                        
 appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. Accordingly, no such opinion is expressed. |

| • |     | Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting 
 estimates made by management, as well as evaluate the overall presentation of the financial statements.   |

| • |     | Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise    
 significant doubt about the Company’s ability to continue as a going concern for a reasonable period of time. |

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. /s/ KPMG Taipei, Taiwan August 20, 2024 F-80

PayNow Inc. Statement of Financial Position December 31, 2022 (Expressed in New Taiwan dollars)

|                                                    |     | Note |           |     | December 31, 
 2022         |             |   |
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