Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 289

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 289
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 | $                       | 1,286,954 |   |
| Exchange differences on foreign currency |     |                         |   (53,243 | ) |
| Balance at December 31, 2023             |     | $                       | 1,233,711 |   |

F-35

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

| (e) | Non-controlling Interest |

|                                                      |     | 2024 |        |   |     | 2023 |          |   |
|:-----------------------------------------------------|:----|:-----|-------:|:--|:----|:-----|---------:|:--|
| Balance at the beginning of year                     |     | $    |  5,988 |   |     |      |        — |   |
| Equity attributable to non-controlling interests     |     |      |        |   |     |      |          |   |
| Loss for the year                                    |     |      | (2,372 | ) |     |      |  (32,664 | ) |
| Other comprehensive income during the year           |     |      |   (154 | ) |     |      |        4 |   |
| Acquisition of non-controlling interest              |     |      |      — |   |     |      |  446,786 |   |
| Purchase of subsidiaries shares from non-controlling 
 interest                                             |     |      |      — |   |     |      | (388,002 | ) |
| Declaration of cash dividends                        |     |      |      — |   |     |      |  (20,136 | ) |
| Total                                                |     | $    |  3,462 |   |     |      |    5,988 |   |

| NOTE 17. | Income Taxes |

The Company is incorporated in the Cayman Islands, a tax-freejurisdiction; accordingly, pretax income generated by the Company is not subject to local income tax. The Company’s taxable income primarily arises from its operations in Taiwan (R.O.C.), where the majority of the income tax expenses related to operating activities are incurred, subject to the statutory income tax rate of 20%. Other foreign subsidiaries calculate their income taxes in accordance with the respective local tax laws and regulations.

| (a) | Income tax expense (benefit) recognized in profit or loss |

Income tax expense (benefit)