Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 320

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 320
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 |     | Level 3 |           |     | Total |           |
| Financial liabilities at fair value through profit or loss |     |                   |           |     |            |   |     |         |           |     |         |           |     |       |           |
| Liabilities from SAFE agreements                           |     | $                 | 1,433,555 |     |            | — |     |         |         — |     |         | 1,433,555 |     |       | 1,433,555 |
| Financial liabilities not measured at fair value           |     |                   |           |     |            |   |     |         |           |     |         |           |     |       |           |
| Long-term borrowings                                       |     | $                 | 1,196,652 |     |            | — |     |         | 1,176,358 |     |         |         — |     |       | 1,176,358 |
| Preference share liabilities                               |     |                   | 2,025,945 |     |            | — |     |         | 2,016,214 |     |         |         — |     |       | 2,016,214 |
| Total                                                      |     | $                 | 3,222,597 |     |            | — |     |         | 3,192,572 |     |         |         — |     |       | 3,192,572 |

| (ii) | Valuation techniques and assumptions used in fair value measurement. |

The fair values of non-publiclytraded financial instruments are mainly determined by using market approach. The fair value of the SAFE is based on the weighted average F-42

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) value of various scenario estimating the expected conversion value and payout amount, using the probability and timing of each outcome, and the risk-adjusted discount rate which is unobservable input.

| (iii) | Reconciliation of Level 3 fair value measurements |

The financial liabilities measured at Level 3 fair value were from SAFE agreements classified as financial liabilities at fair value through profit or loss. The reconciliation from the opening balances to closing balances for Level 3 fair values for the years ended December 31, 2023 and 2022 was as follows:

|                                     |     |   |      2023 |   |     |     |