Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 46

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 46
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 acquired businesses or combine internal businesses, and the ongoing integration of PayNow could incur time and monetary costs and adversely affect our future results of operations. We may evaluate and consider a wide array of potential strategic transactions as part of our overall business strategy, and have entered into such strategic transactions in the past. For example, we acquired control of PayNow, a prominent payment gateway services provider in Taiwan, on May 1, 2023. Prior to being acquired, 32

PayNow had been a supplier to our hospitality products in connection with its consumer-to-businesspayment gateway services. We acquired PayNow in order to supplement and strengthen our service offerings in the payment sector. Integrating acquired businesses often requires significant time and resources, and we may not manage these processes successfully. After acquiring PayNow, we have been working to enhance the product’s functionality, implement internal controls and accounting processes and systems and adopt relevant corporate governance policies andprocedures. Some of these initiatives have been completed, while others are still undergoing adjustment andimprovement. It is also possible that we would adjust at a future time our internal structure of business segments, which may involve combining and integrating internally our business resources that have been managed independently. Our integration efforts may be complex, costly and create a variety of risks, including:

| • |     | disruption or harm to the businesses involved, or to our other businesses, including the need for management to 
 spend time and attention on the integration;                                                                    |

| • |     | with different sets of cultures, systems, processes, and internal policies and practices, the difficulty in                    
 merging across different businesses and/or implementing and maintaining effective internal controls, procedures, and policies; |

| • |     | challenge in retaining key personnel after the strategic transaction; and |

| • |     | any loss of important business collaborators of the acquired business as a result of the strategic transaction. |

There could be no assurance that we would successfully integrate businesses we acquired or invested in or achieve the strategic, financial, or operating objectives of an acquisition or integration, and if any of our integration efforts fail, such failure could adversely affect our business, results of operations, or value of our acquisitions or investments. We depend on the continuing efforts of our founders, senior management team and key personnel, and our business operations may be negatively affected if we lose their services. We may also be unable to attract, retain and develop the highly skilled employees we need to support our business. Our company’s current and future performance depends on the continued services of our founders and senior