Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 301

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 301
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 |   |     |          |            |   |     |            |            |   |     |       |        |     |       |     (7,215 | ) |
| Other corporate operating expense                                  |     |         |           |   |     |             |           |   |     |          |            |   |     |            |            |   |     |       |        |     |       |   (534,433 | ) |
| Loss on financial liabilities at fair value through profit or loss |     |         |           |   |     |             |           |   |     |          |            |   |     |            |            |   |     |       |        |     |       |   (143,693 | ) |
| Other corporate non-operating income and expense                   |     |         |           |   |     |             |           |   |     |          |            |   |     |            |            |   |     |       |        |     |       |    (53,725 | ) |
| Loss before tax                                                    |     |         |           |   |     |             |           |   |     |          |            |   |     |            |            |   |     |       |        |     | $     | (6,787,967 | ) |

The Company has recognized the following contract liabilities in relation to revenue from contracts with customers:

|                                |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:-------------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Contract liabilities – current |     | $ |    1,735,806 |     |     |    1,268,303 |

F-48

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) Revenue recognized in the current reporting period amounted to $830,533 and $808,664 for the years ended December 31, 2024 and 2023, respectively. The changes in contract liabilities were mainly due to the time differences when the Company fulfills its obligation to the customer by providing services and when the customer makes the corresponding payment.

| (c) | Geographic information |

Revenue from external customers and the Company’s assets are mainly located in Taiwan.

| (d) | Major customers |

The customer base of the Company is