Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 301

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 301
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 |     |   |       2024 |   |     |     |      2023 |   |
|:------------------------------------|:----|:--|-----------:|:--|:----|:----|----------:|:--|
| Balance at the beginning of year    |     | $ |  1,707,248 |   |     |     | 1,433,555 |   |
| Issuance                            |     |   |          — |   |     |     |   430,000 |   |
| Losses recognized in profit or loss |     |   |    259,418 |   |     |     |   143,693 |   |
| Settlement                          |     |   |   (100,000 | ) |     |     |  (300,000 | ) |
| Conversion                          |     |   | (1,866,666 | ) |     |     |         — |   |
| Balance at the end of year          |     | $ |          — |   |     |     | 1,707,248 |   |

| iv. | Level 3 recurring fair values |

Sensitivity analysis:

| Gain (loss) from the change:                  |     | 2023 |         |   |
|:----------------------------------------------|:----|:-----|--------:|:--|
| Increase of 5% in risk-adjusted discount rate |     | $    |  43,322 |   |
| Decrease of 5% in risk-adjusted discount rate |     |      | (46,586 | ) |

| v. | Transfer between levels of the fair value hierarchy |

There were no transfers between levels for the years ended December 31, 2024 and 2023. F-42

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

| NOTE 20. | Financial Risk Management |

Risk management framework The Company’s risk management policies are designed to identify, analyze, and assess the risks faced by the Company. These policies aim to evaluate the potential impact of risks and implement measures to mitigate them. The Company’s Board of Directors oversees the monitoring of compliance with the Company’s risk management policies and procedures and reviews the adequacy of the risk management framework relative to the risks the Company faced.

| (a) | Credit risk management |

Credit risk refers to the risk that a counterparty may fail to