Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 336

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 336
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      682,464 |

Depreciation charge

|                          |     | For the nine months ended September 30 |    2024 |     |     |    2023 |
|:-------------------------|:----|:---------------------------------------|--------:|:----|:----|--------:|
| Buildings                |     | $                                      | 692,469 |     |     | 528,431 |
| Transportation equipment |     |                                        |  31,037 |     |     |  23,797 |
| Total                    |     | $                                      | 723,506 |     |     | 552,228 |

For the nine months ended September 30, 2024 and 2023, the additions to right-of-useassets (excluding those acquired through business combinations) were $4,949,367 and $142,431, respectively.

| (c) | The amount of lease liabilities was as follows: |

Lease liabilities

|                               |     |                                         | September 30, 
          2024 |     |      | December 31, 
         2023 |
|:------------------------------|:----|----------------------------------------:|--------------:|:----|-----:|-------------:|
| Current portion               |     |                                       $ |     1,008,930 |     |      |      656,039 |
| Non-current portion           |     |                                       $ |     4,048,523 |     |      |       68,115 |
|                               |     | For the nine months ended September 30, |               |     |      |              |
|                               |     |                                    2024 |               |     | 2023 |              |
| Interest on lease liabilities |     |                                       $ |        36,594 |     |      |       20,486 |

F-62

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

| (d) | Lease payments not recognized as a liabilities |

The expenses relating to payments not included in the measurement of a lease liability is as follows:

|                                                                                       |     | For the nine months 
 ended September 30  |    2024 |     |     |    2023 |
|:--------------------------------------------------------------------------------------|:----|:--------------------|--------:|:----|:----|--------:|
| Expenses relating to short-term leases                                                |     | $                   |  25,