Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 263

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 263
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 January 1, 2025    
 January 1, 2026    |
|:---------------------------------------------------------------------------------------------|:----|:-------------------|
| Annual Improvements to IFRS Accounting Standards—Volume 11                                   |     | January 1, 2026    |
| Amendments to IFRS 9 and IFRS 7 “Contracts Referencing Nature-dependent                      
 Electricity”                                                                                 |     | January 1, 2026    |
| IFRS 18 “Presentation and Disclosure in Financial Statements”                                |     | January 1, 2027    |
| IFRS 19 “Subsidiaries without Public Accountability: Disclosures”                            |     | January 1, 2027    |

As of the date that the consolidated financial statements were authorized for issuance, the Company continues in evaluating the impact on its financial position and financial performance as a result of the initial adoption of the aforementioned standards or interpretations. The related impact will be disclosed when the Company completes the evaluation. F-10

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

| NOTE 4. | Material Accounting Policies |

The material accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been applied consistently to all periods presented in these consolidated financial statements unless otherwise stated and have been applied consistently by all entities.

| (a) | Basis of Consolidation |

The accompanying consolidated financial statements include the accounts and operations of the Company and all of the entities in which the Company has a controlling financial interest. All significant intercompany balances and transactions have been eliminated in the consolidation process.

| (b) | List of Subsidiaries in the Consolidated Financial Statements: |

|                           | Investor |                        | Subsidiary |                  | Main activities |     | December 31, 
         2024 |   |     |     | December 31, 
         2023 |   |     |     | Description |
|:--------------------------|:---------|:-----------------------|:-----------|:-----------------|:----------------|:----|-------------:|:--|:----|:----|-------------:|:--|:----|:----|:------------|
| Obook Holdings Inc.       |          | Obook Inc.             |            | Blockchain based 
 e-commerce and   
 software         |                 |     |       100.00 | % |     |     |