Company: OWLS
Filing Date: 2025-08-01
Form Type: DRS/A
Source: 0000950123-25-006894
Chunk: 286

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-08-01
Form: DRS/A
Chunk 286
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 amortized cost, accounts payable, and other payables approximate their fair values due to the short-term maturities of such instruments. The fair value of long-term borrowings and preference share liabilities is determined by calculating the present value of future cash flows, discounted at interest rates assumed to be applicable to new borrowings with similar maturities to those of the existing the long-term borrowings.

| 2. | Fair value of financial instruments that are measured at fair value |

Fair value measurements are classified into Levels 1 to 3 based on the degree of observability of the inputs used:

| • |     | Level 1 quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can 
 access at the measurement date;                                                                              |

| • |     | Level 2 inputs other than quoted prices included within Level 1 that are observable for the asset or 
 liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and            |

| • |     | Level 3 inputs for the asset or liability that are not based on observable market data (unobservable 
 inputs), which are developed using valuation techniques.                                             |

| i. | Fair value hierarchy |

|                                                          |     |            |           |     | December 31, 2024 |   |     |         |           |     |         |   |     |       |           |
|:---------------------------------------------------------|:----|:-----------|----------:|:----|:------------------|:--|:----|:--------|----------:|:----|:--------|:--|:----|:------|----------:|
|                                                          |     |            |           |     | Fair Value        |   |     |         |           |     |         |   |     |       |           |
|                                                          |     | Book Value |           |     | Level 1           |   |     | Level 2 |           |     | Level 3 |   |     | Total |           |
| Financial liabilities not measured at fair value         |     |            |           |     |                   |   |     |         |           |     |         |   |     |       |           |
| Long-term borrowings                                     |     | $          | 1,133,887 |     |                   | — |     |         | 1,165,924 |     |         | — |     |       | 1,165,924 |
| Preference share