Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 316

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 316
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 — |   |     |                | 3.3244 |     |           |  3,772,630 |   |
| Exercisable at December 31 (Note 1) |     | $              |      — |     |           |          — |   |     |                | 3.3244 |     |           |  3,772,630 |   |

| Note 1: | As of December 31, 2023 and 2022, the outstanding shares issued from the exercise of options were                                          
 1,392,696 shares. The relevant statutory registration procedures for the remaining 18,519 have not been completed as of December 31, 2023. |

The details of the share options of the Company as of December 31, 2023 and 2022 were as follows:

|                                                  |     | December 31, 
 2023         |   |     |   December 31, 
           2022 |
|:-------------------------------------------------|:----|:-------------|:--|:----|---------------:|
| Range of exercise price                          |     | $            | — |     | 1.2400~12.7988 |
| Weighted average of remaining contractual period |     |              | — |     |           0.54 |

F-38

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

| (d) | Expense recognized in profit or loss |

The Company incurred expenses of share-based arrangements as follows:

|                                                        |     | 2023 |   |     | 2022 |   |
|:-------------------------------------------------------|:----|:-----|:--|:----|:-----|:--|
| Expenses resulting from granted employee share options |     | $    | — |     |      | — |

The expenses of $973,532 were recognized in 2021, the year when the employee share options were vested.

| NOTE 20. | Financial Instruments |

| (a) | Categories of financial instruments |

| 1. | Financial assets |

|                                               |     |   | December 31, 
         2023 |     |     | December 31, 
         2022 |
|:----------------------------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Measured at amortized cost:                   |     |   |