Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 280

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 280
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 |         — |     |                   |   (2,715 | ) |     |           |     186 |   |     |              |       — |     |            |       — |     |       |   (2,529 | ) |
| Balance at December 31, 2023             |     | $        | 1,184,860 |     |                   |   57,309 |   |     |           |  43,959 |   |     |              |  10,224 |     |            |   9,608 |     |       |  121,100 |   |
| Carrying value:                          |     |          |           |     |                   |          |   |     |           |         |   |     |              |         |     |            |         |     |       |          |   |
| Balance at December 31, 2024             |     | $        |   287,285 |     |                   |   72,254 |   |     |           | 160,852 |   |     |              |  81,799 |     |            |  76,832 |     |       |  391,737 |   |
| Balance at December 31, 2023             |     | $        |   287,285 |     |                   |   10,887 |   |     |           | 184,017 |   |     |              |  97,135 |     |            |  91,244 |     |       |  383,283 |   |

| (a) | Details of the aforementioned intangible assets acquired from business combinations are provided in Note 5. |

F-26

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

| (c) | During the period ended at the fiscal year-end, the Company conducted                                                                                                                                                                                 
 an impairment assessment on the recoverable amount and used fair value less disposal costs as the basis for calculating the recoverable amount. In 2024 and 2023, impairment losses of $641 and $646 were recognized and reported under other losses, 
 respectively.                                                                                                                                                                                                                                         |

| NOTE 10. | Property, Plant and Equipment |

| (a) |

| Cost:                               |     | Office    
 equipment |          |   |     | Leasehold    
 improvements |          |   |     |