Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 156

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 156
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 of lease liabilities of US$781,844 for leasing properties, and payment of non-current financial liabilities at FVTPL of US$100,000 for cash-out of SAFE Agreements.

Net cash flows from financing activities was US$7.5 million in 2023, which was attributable to repayments of long-term borrowings of
US$335,574, a decrease in other payables from related parties of US$228,096 for repayment, a decrease in other current liabilities – receipts under custody of US$696,133 for disbursement of customer funds, an increase in guarantee deposits
received of US$25,497 and a decrease in guarantee deposits

103

received of US$10,752 for leasing MPOS machines to merchants, an increase in advance receipts for share capital of US$10.8 million from equity fundraising pending completion of stock registration, advance receipts for preference share liabilities of $98,554 from the fundraising of the subsidiary, payment of lease liabilities of US$763,225 for leasing properties, proceeds from non-currentfinancial liabilities at FVTPL of US$430,000 from SAFE Agreements, payment of non-currentfinancial liabilities at FVTPL of US$300,000 for cash-outof SAFE Agreements, acquisition of equity interest in subsidiaries of US$1.5 million for gaining non-controllinginterests of PayNow with 46.44% shareholdings as phase two, and dividends paid to non-controllinginterest of US$20,136. Material Contractual Obligations Other than the ordinary cash requirements for our operations, our material cash requirements as of December 31, 2024, and any subsequent interim period primarily include lease liabilities, long-term borrowings, and preference share liabilities. The following table sets forth their details as of December 31, 2024:

| (US$)                                                    |     | Contractual cash 
 flows            |           |     | Within 1 year |           |     | 1-5 years |           |     | Over 5 years |   |
| Lease liabilities (including current portion)            |     |                  | 5,284,874 |     |               | 1,304,676 |     |           | 3,980,198 |     |              | — |
| Long-term borrowings (including current portion)         |     |                  | 1,228,579 |     |               |   394,775 |     |           |   833,804 |     |