Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 303

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 303
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,533 and $808,664 for the years ended December 31, 2024 and 2023, respectively. The changes in contract liabilities were mainly due to the time differences when the Company fulfills its obligation to the customer by providing services and when the customer makes the corresponding payment.

| (c) | Geographic information |

Revenue from external customers and the Company’s assets are mainly located in Taiwan.

| (d) | Major customers |

The customer base of the Company is large and diversified, and none of which contributes 10% or more to the Company’s revenue.

| NOTE 27. | The Nature of Expenses |

| (a) | Depreciation of property, plant and equipment |

|                                  |     |   |      2024 |     |     |    2023 |
|:---------------------------------|:----|:--|----------:|:----|:----|--------:|
| Recognized in cost of revenues   |     | $ |   342,599 |     |     | 287,788 |
| Recognized in operating expenses |     |   |   915,027 |     |     | 581,914 |
| Total                            |     | $ | 1,257,626 |     |     | 869,702 |

| (b) | Amortization of intangible assets |

|                                  |     |   |   2024 |     |     |   2023 |
|:---------------------------------|:----|:--|-------:|:----|:----|-------:|
| Recognized in cost of revenues   |     | $ | 11,701 |     |     | 12,102 |
| Recognized in operating expenses |     |   | 72,127 |     |     | 66,359 |
| Total                            |     | $ | 83,828 |     |     | 78,461 |

| (c) | Employee benefits expense |

|                                                  |     |   |      2024 |     |     |      2023 |
|:-------------------------------------------------|:----|:--|----------:|:----|:----|----------:|
| Salary                                           |     | $ | 5,323,137 |     |     | 5,398,613 |
| Labor and health insurance                       |     |   |   502,756 |     |     |   426,515 |
| Pension                                          |     |   |