Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 370

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 370
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 to settle any liabilities.

| NOTE 16. | Cash Flow Information |

Reconciliation of liabilities arising from financing activities were as follows:

|                                                    |     | January 1, 
 2022       |             |     | Cash flows 
 Increase   |           |     | Decrease |            |   |     | Non-cash flows 
 Payments from  
 trust funds    |              |   |     | Changes in     
 lease payments |           |     | December 31, 
 2022         |             |
|:---------------------------------------------------|:----|:-----------|------------:|:----|:-----------|----------:|:----|:---------|:-----------|:--|:----|:---------------|:-------------|:--|:----|:---------------|----------:|:----|:-------------|------------:|
| Guarantee deposits received                        |     | $          |     833,050 |     |            |    86,500 |     |          | —          |   |     |                | —            |   |     |                |         — |     |              |     919,550 |
| Other current liabilities – receipts under custody |     |            | 575,515,937 |     |            | 6,589,849 |     |          | —          |   |     |                | (261,263,503 | ) |     |                |         — |     |              | 320,842,283 |
| Lease liabilities                                  |     |            |   5,599,246 |     |            |         — |     |          | (2,870,545 | ) |     |                | —            |   |     |                | 2,627,291 |     |              |   5,355,992 |
| Total liabilities from financing activities        |     | $          | 581,948,233 |     |            | 6,676,349 |     |          | (2,870,545 | ) |     |                | (261,263,503 | ) |     |                | 2,627,291 |     |              | 327,117,825 |

Trust funds are payments received on behalf of the customers and recorded as other financial assets. As the Company use of the Trust funds is restricted, the activity associated with changes in such amounts is not presented in the statement of cash flows. F-99

PayNow Inc. Notes to the Financial Statements (