Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 346

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 346
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. F-71

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Unaudited Condensed Consolidated Financial Statements

| 2. | Currency risk |

| (i) | Exposure to foreign currency risk |

The Company’s significant exposure to foreign currency risk was as follows:

|                       |     | September 30, 2024 |            |     |               |     |        |     |     |            |     | December 31, 2023 |            |     |               |     |        |     |     |            |
|:----------------------|:----|:-------------------|-----------:|:----|:--------------|:----|-------:|:----|:----|-----------:|:----|:------------------|-----------:|:----|:--------------|:----|-------:|:----|:----|-----------:|
|                       |     | Foreign            
 currency           |            |     | Exchange rate |     |        |     | USD |            |     | Foreign           
 currency          |            |     | Exchange rate |     |        |     | USD |            |
| Financial assets      |     |                    |            |     |               |     |        |     |     |            |     |                   |            |     |               |     |        |     |     |            |
| Monetary items        |     |                    |            |     |               |     |        |     |     |            |     |                   |            |     |               |     |        |     |     |            |
| USD                   |     | $                  |    348,077 |     | TWD/USD=      |     |  31.60 |     |     |    348,077 |     | $                 |    820,702 |     | TWD/USD=      |     | 30.705 |     |     |    820,702 |
| JPY                   |     |                    | 24,349,100 |     | USD/JPY=      |     | 142.47 |     |     |    170,906 |     |                   | 20,437,208 |     | USD/JPY=      |     | 141.43 |     |     |    144,501 |
| Financial liabilities |     |                    |            |     |               |     |        |     |     |            |     |                   |