Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 21

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 21
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 the meaning of the rules under the Exchange Act. Under Rule 405 of the Securities Act, the determination of foreign private issuer status is made annually on the last business day of an issuer’s most recently completed second fiscal quarter, and accordingly, the next determination will be made with respect to us on June 30, 2026. Even after we no longer qualify as an emerging growth company, for so long as we qualify as a foreign private issuer, we will be exempt from certain provisions of the Exchange Act that are applicable to U.S. domestic public companies, including:

| • |     | the rules requiring domestic filers to issue financial statements prepared under U.S. GAAP; |

| • |     | the rules under the Exchange Act requiring the filing of quarterly reports on Form 
 10-Q or current reports on Form 8-K with the SEC;                                  |

| • |     | the sections of the Exchange Act regulating the solicitation of proxies, consents or authorizations in respect of 
 a security registered under the Exchange Act;                                                                     |

| • |     | the sections of the Exchange Act requiring insiders to file public reports of their share ownership and trading 
 activities and liability for insiders who profit from trades made in a short period of time; and                |

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| • |     | the selective disclosure rules by issuers of material non-public                                                                                    
 information under Regulation Fair Disclosure, or Regulation FD, which regulates selective disclosure of material non-public information by issuers. |

We will be required to file an annual report on Form 20-Fwithin four months of the end of each fiscal year. We will publish our results on a semi-annual basis through press releases. The related financial results and material events through press releases will be furnished to the SEC on Form 6-K.However, the information we are required to file with or furnish to the SEC will be less extensive and less timely compared to that required to be filed with the SEC by U.S. domestic issuers. Accordingly, our shareholders will receive less or different information about us than a shareholder of a U.S. domestic public company would receive. The Company is a non-U.S.company with foreign private issuer status and plan to be listed on the Nasdaq. Nasdaq rules permit a foreign private issuer such as us to follow the corporate governance practices of our home country. Certain corporate governance practices in the Cayman Islands, which is our home country, may differ significantly from Nasdaq corporate governance listing standards. We intend to rely on the exemptions listed above. As