Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 377

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 377
---
 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-106

PayNow Inc. Statement of Financial Position April 30, 2023 (Expressed in New Taiwan dollars)

|                                                    |     | Note |           |     | April 30, 2023 |             |
|:---------------------------------------------------|:----|:-----|----------:|:----|:---------------|------------:|
| Assets                                             |     |      |           |     |                |             |
| Current assets:                                    |     |      |           |     |                |             |
| Cash                                               |     |      |     5, 13 |     | $              |  37,125,689 |
| Restricted cash                                    |     |      |     5, 13 |     |                |  92,038,389 |
| Other financial assets                             |     |      | 6, 13, 18 |     |                | 183,239,194 |
| Other current assets                               |     |      |           |     |                |   4,156,615 |
| Total current assets