Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 260

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 260
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     | 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 | % |     |     |       100.00 | % |     |     | —           |
| Obook Holdings Inc.       |          | OwlTing Japan Inc.     |            | Property         
 management       
 system provider  |                 |     |       100.00 | % |     |     |       100.00 | % |     |     | —           |
| Obook Holdings Inc.       |          | OwlTing Malaysia SDN   
 BHD                    |            | Property         
 management       
 system provider  |                 |     |       100.00 | % |     |     |       100.00 | % |     |     | —           |
| Obook Holdings Inc.