Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 295

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 295
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 December 31 |     |      | 80,415,436 |   |     |      | 78,985,223 |   |
| Basic and diluted loss per share                          |     |    $ |      (0.13 | ) |     |      |      (0.09 | ) |

| NOTE 19. | Financial Instruments |

| (a) | Categories of financial instruments |

| 1. | Financial assets |

|                                                           |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:----------------------------------------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Measured at amortized cost:                               |     |   |              |     |     |              |
| Cash and restricted cash                                  |     | $ |    8,721,758 |     |     |    7,997,008 |
| Notes receivable                                          |     |   |            — |     |     |        4,025 |
| Accounts receivable                                       |     |   |      299,359 |     |     |      353,356 |
| Other receivables                                         |     |   |       51,834 |     |     |       61,404 |
| Other receivables – related parties                       |     |   |            — |     |     |       17,311 |
| Other financial assets (including current and non-current 
 portions)                                                 |     |   |    6,118,586 |     |     |    5,335,670 |
| Total                                                     |     | $ |   15,191,537 |     |     |   13,768,774 |

F-38

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued)

| 2. | Financial liabilities |

|                                                          |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:---------------------------------------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Non derivative financial liabilities:                    |     |   |              |     |     |              |
| Accounts payable                                         |     | $ |    1,687,449 |     |     |    1,803,574 |
| Other payables