Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 328

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 328
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 | Segment Information |

| (a) | General information |

The Company periodically reviews operating results, focusing on operating income generated by each segment. Operating results are used for resource allocation and/or performance assessment. The Company has five reportable segments, which are Payment services, Hospitality services, which include software services and platform services, E-commerceplatform, and Other. Payment service mainly provides payment solutions for customers, including payment gateway services and payment platform services. Hospitality services focus on offering hospitality-related products, including software services and platform services. Hospitality-related software services provide the subscription to the OwlNest property management system and the add-on room fee collection services offered to the clients using OwlNest. Hospitality-related platform services that provide an online travel agency platform and offline platform services offering accommodation services. The e-commerceplatform primarily engages in selling products online. Other services consist of transactions of NFTs and small OwlTing Blockchain Services projects in collaboration with the Taiwan government.

| (b) | Operating segments, segment revenue and operating results |

The reportable segments of the Company are strategic business units to provide different products and services. Since each strategic business unit needs different technologies and marketing strategies, it must be managed separately. F-47

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) The Company’s operating segment information and reconciliation are as follows:

| For the years ended December 31, 2023                              |     | Payment |           |   |     | Hospitality |           |   |     |          |            |   |     | E-commerce |            |   |     | Other |        |     | Sub-total |            |   |
|:-------------------------------------------------------------------|:----|:--------|----------:|:--|:----|:------------|----------:|:--|:----|:---------|-----------:|:--|:----|:-----------|-----------:|:--|:----|:------|-------:|:----|:----------|-----------:|:--|
| Revenue                                                            |     |         |           |   |     | Software    
 service     |           |   |     | Platform 
 services |            |   |     |            |            |   |     |       |        |     |           |            |   |
| External customers                                                 |     | $       | 2,465,859 |   |     |             | 1,146,450 |   |     |          |  1,902