Company: OWLS
Filing Date: 2025-08-01
Form Type: DRS/A
Source: 0000950123-25-006894
Chunk: 252

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-08-01
Form: DRS/A
Chunk 252
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 perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to
error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures
included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

We
have served as the Company’s auditor since 2019.

/s/ KPMG

Taipei, Taiwan

August 1, 2025

F-2

OBOOK HOLDINGS INC. AND SUBSIDIARIES Consolidated Statements of Financial Position December 31, 2024 and 2023 (Expressed in U.S. Dollars)

|                                                    |     |     |      Note |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:---------------------------------------------------|:----|:----|----------:|:----|:--|-------------:|:----|:----|-------------:|
| Assets                                             |     |     |           |     |   |              |     |     |              |
| Current assets:                                    |     |     |           |     |   |              |     |     |              |
| Cash                                               |     |     |     6, 19 |     | $ |    4,511,377 |     |     |    4,885,989 |
| Restricted cash                                    |     |     |     6, 19 |     |   |    4,210,381 |     |     |    3,111,019 |
| Notes receivable                                   |     |     |     7, 19 |     |   |            — |     |     |        4,025 |
| Accounts receivable                                |     |     |     7, 19 |     |   |      299,359 |     |     |      353,356 |
| Other receivables                                  |     |     |        19 |     |   |       51,834 |     |     |       61,404 |
| Other receivables due