Company: OWLS
Filing Date: 2025-08-01
Form Type: DRS/A
Source: 0000950123-25-006894
Chunk: 294

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-08-01
Form: DRS/A
Chunk 294
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�27. | The Nature of Expenses |

| (a) | Depreciation of property, plant and equipment |

|                                  |     |   |      2024 |     |     |    2023 |
|:---------------------------------|:----|:--|----------:|:----|:----|--------:|
| Recognized in cost of revenues   |     | $ |   342,599 |     |     | 287,788 |
| Recognized in operating expenses |     |   |   915,027 |     |     | 581,914 |
| Total                            |     | $ | 1,257,626 |     |     | 869,702 |

| (b) | Amortization of intangible assets |

|                                  |     |   |   2024 |     |     |   2023 |
|:---------------------------------|:----|:--|-------:|:----|:----|-------:|
| Recognized in cost of revenues   |     | $ | 11,701 |     |     | 12,102 |
| Recognized in operating expenses |     |   | 72,127 |     |     | 66,359 |
| Total                            |     | $ | 83,828 |     |     | 78,461 |

| (c) | Employee benefits expense |

|                                                  |     |   |      2024 |     |     |      2023 |
|:-------------------------------------------------|:----|:--|----------:|:----|:----|----------:|
| Salary                                           |     | $ | 5,323,137 |     |     | 5,398,613 |
| Labor and health insurance                       |     |   |   502,756 |     |     |   426,515 |
| Pension                                          |     |   |   245,471 |     |     |   248,684 |
| Others                                           |     |   |   176,854 |     |     |   169,372 |
| Total                                            |     | $ | 6,248,218 |     |     | 6,243,184 |
| Employee benefits expense summarized by function |     |   |           |     |     |           |
| Recognized in cost of revenues                   |     | $ |   994,178 |     |     |   949,916 |
| Recognized in operating expenses