Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 297

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 297
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                   |            |     |               |          |     |        |     |     |            |
| USD                   |     | $                 |    490,113 |     |               | TWD/USD= |     | 32.785 |     |     |    490,113 |     |                   |    820,702 |     |               | TWD/USD= |     | 32.705 |     |     |    820,702 |
| JPY                   |     |                   | 24,714,231 |     |               | USD/JPY= |     | 156.42 |     |     |    158,002 |     |                   | 20,437,208 |     |               | USD/JPY= |     | 141.43 |     |     |    144,501 |
| Financial liabilities |     |                   |            |     |               |          |     |        |     |     |            |     |                   |            |     |               |          |     |        |     |     |            |
| Monetary items        |     |                   |            |     |               |          |     |        |     |     |            |     |                   |            |     |               |          |     |        |     |     |            |
| USD                   |     | $                 | 17,787,300 |     |               | TWD/USD= |     | 32.785 |     |     | 17,787,300 |     |                   | 13,256,982 |     |               | TWD/USD= |     | 32.705 |     |     | 13,256,982 |

| 2. | Sensitivity analysis |

The Company’s exposure to foreign currency risk arises from the translation of cash, accounts receivable, other receivables, accounts payable and other payables that are denominated in foreign currency. If a 5% strengthening or weakening of the USD against the JPY and TWD, the Company’s net loss would have increased or decreased by $856,959 and $614,589 for the years ended December 31, 2024 and 2023, respectively.

| 3. | Foreign exchange gain and loss on monetary items |

Since the Company operates with multiple functional currencies, foreign exchange gains and losses on monetary items are disclosed by their total amount. For years 2024 and 2023,