Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 258

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 258
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000 |   |
| Payment of non-current financial liabilities at fair value                
 through profit or loss                                                    |     |      |  (100,000 | ) |     |      |   (300,000 | ) |
| Acquisition of equity interest in subsidiary                              |     |      |         — |   |     |      | (1,517,730 | ) |
| Dividends paid to non-controlling interests                               |     |      |         — |   |     |      |    (20,136 | ) |
| Net cash flows from financing activities                                  |     |      | 9,260,876 |   |     |      |  7,516,695 |   |
| Effect of exchange rate changes on cash and restricted cash               |     |      | 1,284,168 |   |     |      |    (31,128 | ) |
| Net increase in cash and restricted cash                                  |     |      |   724,750 |   |     |      |  5,416,174 |   |
| Cash and restricted cash at beginning of year                             |     |      | 7,997,008 |   |     |      |  2,580,834 |   |
| Cash and restricted cash at end of year                                   |     |    $ | 8,721,758 |   |     |      |  7,997,008 |   |

The accompanying notes are an integral part of these consolidated financial statements. F-8

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

| NOTE 1. | Reporting Entity |

Obook Holdings Inc. was incorporated in the Cayman Islands on April 20, 2011. The registered office of the company is at the offices of Gold In (Cayman) Co., Ltd., located at Suite 102, Cannon Place, North Sound Rd., George Town, Grand Cayman, Cayman Islands. The principal executive office is located at 9F., No. 28, Wencheng Rd., Beitou Dist., Taipei City, Taiwan (R.O.C.). The company and its subsidiaries (collectively referred to as the “Company”) focus on using blockchain technology to provide innovative solutions to customers in various sectors, including financial services, hospitality, and e-commerce.The principal operating activities of the Company are described in Note 4(b).

| NOTE 2. | Basis of Preparation |

| (a