Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 283

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 283
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                                                                  |     |      | F-79  |
| Statement of Financial Position                                                               |     |      | F-81  |
| Statement of Profit or Loss and Other Comprehensive Income                                    |     |      | F-82  |
| Statement of Changes in Equity                                                                |     |      | F-83  |
| Statement of Cash Flows                                                                       |     |      | F-84  |
| Notes to the Financial Statements                                                             |     |      | F-85  |
| Financial Statements of PayNow Inc. for the Four Months Ended April 30, 2023                  |     |      |       |
| Independent Auditor’s Report                                                                  |     |      | F-105 |
| Statement of Financial Position                                                               |     |      | F-107 |
| Statement of Profit or Loss and Other Comprehensive Income                                    |     |      | F-108 |
| Statement of Changes in Equity                                                                |     |      | F-109 |
| Statement of Cash Flows                                                                       |     |      | F-110 |
| Notes to the Financial Statements                                                             |     |      | F-111 |

F-1

Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors

Obook Holdings Inc.:

Opinion on the Consolidated Financial Statements

We
have audited the accompanying consolidated statements of financial position of Obook Holdings Inc. and subsidiaries (the Company) as of December 31, 2023 and 2022, the related consolidated statements of profit or loss and other comprehensive
income (loss), changes in equity, and cash flows for the years then ended, and the related notes (collectively, the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects,
the financial position of the Company as of December 31, 2023 and 2022, and the results of its operations and its cash flows for the years then ended, in conformity with International Financial Reporting Standards as issued by the International
Accounting Standards Board.

Basis for Opinion

These
consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We are a public accounting firm registered with
the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and
Exchange Commission and the PCAOB.