Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 156

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 156
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angible asset of US$11,291,
increase in non-current other financial assets of US$60,245 for an increase of restricted time deposits, an increase in guarantee deposits paid of US$53,215, and acquisition of subsidiaries of US$3.7 million for acquiring controlling interest in
PayNow with 52.94% shareholdings as phase one in May 2023, net of the cash and restricted cash from acquiree.

Net cash flows from
investing activities was US$3.3 million in 2023, which was attributable to the acquisition of property, plant and equipment of US$141,620 mainly for computer equipment, acquisition of intangible assets of US$20,517 for computer software,
disposal of intangible asset of US$11,291, a decrease in other current financial assets of US$32,568 for release of time deposits, increase in non-current other financial assets of US$131,262 for an increase
of restricted time deposits, an increase in guarantee deposits paid of US$65,725, a decrease in guarantee deposits paid of US$10,739 for increases or decreases of lease deposits for rental contracts, and acquisition of subsidiaries of
US$3.7 million for acquiring controlling interest in PayNow with 52.94% shareholdings as phase one in May 2023, net of the cash and restricted cash from acquiree.

Net cash flows from investing activities was US$6.4 million in 2022, primarily attributable to acquisition of property, plant and
equipment of US$37,217 mainly for computer equipment, acquisition of intangible assets of US$60,299 for computer software, and a decrease in other current financial assets of US$6.5 million for recovery of pledged deposits due to loan
repayment.

Financing Activities

Cash flows from financing activities include proceeds from issuance of common stock, purchases or repayments under financing arrangements,
changes in receipts under custody, and changes in collateral received related to lease contracts.

Net cash flows from financing
activities was US$7.9 million for the nine months ended September 30, 2024, which was attributable to proceeds from long-term borrowings of US$1,186,709, repayments of long-term borrowings of US$748,820, a decrease in other payables from related
parties of US$175,772 for repayment, an increase in other current liabilities – receipts under custody of US$1,132,136 for collection of customer