Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 330

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 330
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 |    430,000 |   |
| Payment of non-current financial liabilities at fair value            
 through profit or loss                                                |     |                                        |   (100,000 | ) |     |      |    (50,000 | ) |
| Acquisition of equity interest in subsidiary                          |     |                                        |          — |   |     |      | (1,517,730 | ) |
| Dividends paid to non-controlling interests                           |     |                                        |          — |   |     |      |    (20,136 | ) |
| Net cash flows from financing activities                              |     |                                        |  7,905,089 |   |     |      |  5,729,949 |   |
| Effect of exchange rate changes on cash and restricted cash           |     |                                        |    412,813 |   |     |      |    872,848 |   |
| Net increase in cash and restricted cash                              |     |                                        |  2,079,833 |   |     |      |  4,732,768 |   |
| Cash and restricted cash at beginning of period                       |     |                                        |  7,997,008 |   |     |      |  2,580,834 |   |
| Cash and restricted cash at end of period                             |     |                                      $ | 10,076,841 |   |     |      |  7,313,602 |   |

The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements. F-56

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Unaudited Condensed Consolidated Financial Statements (Expressed in US Dollars, Unless Otherwise Specified)

| NOTE 1. | Reporting Entity |

Obook Holdings Inc. was incorporated in the Cayman Islands on April 20, 2011. These unaudited condensed consolidated interim financial statements (“interim financial statements”) as at and for the nine months ended September 30, 2024 comprise the company and its subsidiaries (collectively referred to as “the Company”). The Company specializes in blockchain technology, providing innovative solutions to customers in various sectors, including financial services, hospitality, and e-commerce.(see Note 22).

| NOTE 2. | Basis of Preparation |

| (a) | Statement of compliance |

These condensed consolidated financial statements have been prepared in accordance with IAS 34 “Interim Financial Reporting” as