Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 293

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 293
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616 | ) |     |      |     (6,729 | ) |

| (b) | Unrecognized deferred tax assets |

Gross amount of deferred tax assets have not been recognized in respect of the following items.

|                                                |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:-----------------------------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Tax effect of deductible temporary differences |     | $ |      326,000 |     |     |      137,458 |
| Unused tax loss carryforward                   |     |   |    8,045,683 |     |     |    7,181,230 |
| Total                                          |     | $ |    8,371,683 |     |     |    7,318,688 |

F-36

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) The Income Tax Act of Taiwan (R.O.C.) and Japan allow net losses, as assessed by their respective tax authority, to offset taxable income over a period of ten years for local tax reporting purposes. In contrast, tax losses in Hong Kong can be carried forward indefinitely. In the United States, federal tax losses can be carried forward indefinitely, while state tax losses will expire within a range of 10 to 20 years. Deferred tax assets have not been recognized for these items, as it is not probable that future taxable profit will be available against which the deductible temporary differences can be utilized. As of December 31, 2024, the expiration period for the aforementioned unused loss carryforwards for statutory tax purposes were as follows:

| Jurisdiction  |     | Unused tax loss |            |     | Expiration Year        |
|:--------------|:----|:----------------|-----------:|:----|:-----------------------|
| Taiwan        |     | $               | 35,085,772 |     | 2025~2034              |
| Japan         |     |                 |    701,152 |     | 2025~2034              |
| Hong Kong     |     |                 |    132,495 |     | Indefinite Period      |
| United States |     |                 |  3,102,952 |     | 2036~Indefinite Period |

As of December 31, 2024,