Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 350

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 350
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|:--------------------|--------:|:----|:----|--------:|
| Short-term employee benefits |     | $                   | 553,812 |     |     | 420,616 |
| Post-employment benefits     |     |                     |  19,441 |     |     |  13,170 |
|                              |     | $                   | 573,253 |     |     | 433,785 |

| 3. | Equity contributions: |

For the nine months ended September 30, 2024, key management personnel purchased 94,946 Class A Common Shares for a total cash consideration of US$0.62 million. As of September 30, 2024, the relevant statutory registration procedures have not been completed, and the cash consideration received in advance was recorded as advance receipts for share capital under the equity. F-75

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

| NOTE 20. | Pledged Assets |

The carrying values of pledged assets were as follows:

|                                                                                       | Pledged assets |                          | Object |   | September 30, 
          2024 |     |     | December 31, 
         2023 |
|:--------------------------------------------------------------------------------------|:---------------|:-------------------------|:-------|:--|--------------:|:----|:----|-------------:|
| Restricted cash and time deposit (classified under other financial assets)            |                | Restricted cash          |        | $ |     4,064,369 |     |     |    4,869,858 |
| Restricted time deposits (classified under other financial assets-non-current assets) |                | Deposits for travel      
 agency operation and     
 credit card agency       |        |   |       189,873 |     |     |      181,929 |
| Guarantee deposits paid (classified under other financial                             
 non-current assets)                                                                   |                | Deposits for credit card 
 agency and office        
 rental                   |        |   |       479,111 |     |     |      283,883 |
|                                                                                       |                | Total                    |        | $ |     4,733,353 |     |     |    5,335,670 |

| NOTE 21. | Subsequent Events |

| (a) | In order to expand its business in Europe, the Company has established a fully-owned subsidiary in Poland by