Company: OWLS
Filing Date: 2025-08-01
Form Type: DRS/A
Source: 0000950123-25-006894
Chunk: 289

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-08-01
Form: DRS/A
Chunk 289
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 is to manage and control these exposures within acceptable parameters. The Company’s policy is not to engage in derivative financial instruments for the purpose of profit generation and strives to achieve neutrality in its exposure to interest rate and foreign currency fluctuations.

| NOTE 21. | Capital Management |

The Company’s objectives in managing capital are to ensure the capacity to operate continuously, provide returns to shareholders, maintain the interests of other related parties, and maintain an optimal capital structure to minimize the cost of capital. In order to maintain or adjust the capital structure, the Company may adjust the dividend payment to the shareholders, reduce capital for redistribution to shareholders, issue new shares, or sell assets to settle liabilities. There were no changes to the Company’s approach to capital management during F-43

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) the year ended December 31, 2024. Neither the Company nor its subsidiaries are subject to externally imposed capital management requirements.

|                                             |     |   | December 31, 
         2024 |   |     |     | December 31, 
         2023 |   |
|:--------------------------------------------|:----|:--|-------------:|:--|:----|:----|-------------:|:--|
| Total liabilities                           |     | $ |   27,615,246 |   |     |     |   22,410,197 |   |
| Less: cash and restricted cash              |     |   |   (8,721,758 | ) |     |     |   (7,997,008 | ) |
| Net debt                                    |     | $ |   18,893,488 |   |     |     |   14,413,189 |   |
| Equity attributable to owners of the parent |     | $ |   (4,298,042 | ) |     |     |   (6,386,738 | ) |

| NOTE 22. | Cash Flow Information |

| (a) | Non-cash transactions |

|                                                                    |     | For the years ended 
 December 31         
 2024                |          |   |     | 2023 |   |
|:-------------------------------------------------------------------|:----|:--------------------|---------:|:--|:----|:-----|:--|
| Decrease other receivables due from related parties                |     | $                   |   17,311 |   |     |