Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 335

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 335
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557 |   |     |                | 119,448 |     |        | 122,295 |   |     |       |   382,183 |   |
| Balance at December 31, 2023                  |     | $                |   99,215 |   |     |              |   32,109 |   |     |                |       — |     |        | 125,318 |   |     |       |   256,642 |   |

For the nine months ended September 30, 2024 and 2023, the Company recognized an impairment loss on property, plant and equipment of $5,666 and $4,152 in relation to other equipment that was not in use, and which was later disposed of for proceeds of nil. F-61

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

| NOTE 8. | Leasing |

| (a) | During the nine months ended September 30, 2024, the Company entered into a new lease agreement for its                                                 
 new headquarters in Taiwan for a period of 5 years. On lease commencement, the Company recognized $4,302,940 of right-of-use asset and lease liability. |

| (b) | The carrying amount of                                           
 right-of-use assets and the depreciation charge were as follows: |

Right-of-useassets

|                          |     |   | September 30, 
          2024 |     |     | December 31, 
         2023 |
|:-------------------------|:----|:--|--------------:|:----|:----|-------------:|
| Buildings                |     | $ |     4,881,017 |     |     |      590,185 |
| Transportation equipment |     |   |             — |     |     |       92,279 |
| Total                    |     | $ |     4,881,017 |     |     |      682,464 |

Depreciation charge

|                          |     | For the nine months ended September 30 |    2024 |     |     |    2023 |
|:-------------------------|:----|:---------------------------------------|--------:|:----|:----|--------:|
| Buildings                |     | $                                      | 692,469 |     |     | 528,431 |
| Transportation equipment |     |                                        |