Company: OWLS
Filing Date: 2025-08-01
Form Type: DRS/A
Source: 0000950123-25-006894
Chunk: 272

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-08-01
Form: DRS/A
Chunk 272
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,929 |
| Guarantee deposits paid               |     |   |      538,335 |     |     |      283,883 |
| Other financial assets – non-current  |     |   |      721,346 |     |     |      465,812 |
| Total                                 |     | $ |    6,118,586 |     |     |    5,335,670 |

Restricted cash in the trust account refers to cash collected from PayNow payment processing service and deposited into a trust account with the financial institution for the exclusive purpose of completing payment transactions. The terms and conditions in the trust agreement restrict the Company from accessing the amounts held in the trust account. Please refer to Note 24 for details on pledged assets. F-25

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

| NOTE 9. | Intangible Assets (including Goodwill) |

| Cost:                                    |     | Goodwill |           |     | Intangible assets 
 Computer          
 Software          |          |   |     | Trademark |         |   |     | Customer     
 relationship |         |     | Developed  
 technology 
 acquired   |         |     | Total |          |   |
|:-----------------------------------------|:----|:---------|----------:|:----|:------------------|---------:|:--|:----|:----------|--------:|:--|:----|:-------------|--------:|:----|:-----------|--------:|:----|:------|---------:|:--|
| Balance at January 1, 2024               |     | $        | 1,472,145 |     |                   |   68,196 |   |     |           | 227,976 |   |     |              | 107,359 |     |            | 100,852 |     |       |  504,383 |   |
| Additions                                |     |          |         — |     |                   |  106,078 |   |     |           |       — |   |     |              |       — |     |            |       — |     |       |  106,078 |   |
| Disposal                                 |     |          |         — |     |                   |  (65,931 | ) |     |           |       — |   |     |              |       — |     |            |       — |