Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 32

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 32
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| • |     | increased competition from competing entities who have strong, established positions in particular markets; |

| • |     | difficulties in receiving payments from different geographies, including difficulties associated with exchange                      
 rate fluctuations, transfer of funds, longer cycles for payment and collecting accounts receivable, especially in emerging markets; |

| • |     | difficulties in developing, staffing and simultaneously managing foreign operations due to distance, language and                                                             
 cultural differences and in light of varying laws, regulations and customs; difficulties in recruiting and retaining qualified employees and maintaining our company culture; |

| • |     | more stringent regulations relating to privacy and data security and the unauthorized use of, or access to, 
 commercial and personal information;                                                                        |

| • |     | profit repatriation restrictions; |

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| • |     | potential tariffs, sanctions, fines, or other trade barriers or restrictions, or import or export regulations; |

| • |     | compliance with U.S. and foreign anti-bribery, anti-corruption, sanctions, AML and CTF laws and regulations; |

| • |     | the interpretation and application of laws of multiple jurisdictions; |

| • |     | exposure to different tax jurisdictions and potential adverse tax consequences; and |

| • |     | national or regional political, economic, or social instability and 
 geo-political tensions.                                             |

If we are unable to successfully manage the complexity of our international operations and deal with associated challenges and risks, our business, financial condition and results of operations could be adversely affected. Our international operations also may heighten many of the other risks described in this “Risk Factors” section. Any violations of the complex laws, rules and regulations that may apply to our international operations may result in lawsuits, enforcement actions, criminal actions, or sanctions against us and our directors, officers and employees; prohibit or require us to change our business practices; and damage our reputation. Although we have implemented policies and procedures designed to promote compliance with these laws, there can be no assurance that our employees, contractors or agents will not violate our policies. Laws in various jurisdictions regulating financial services, the internet, mobile technologies, crypto and related technologies are rapidly evolving, extensive and often impose different, more specific or even conflicting obligations on us, as well as broader liability. In addition, we are required to comply with laws and regulations related to economic sanctions and export controls, AML and CTF. We have maintained compliance programs to meet the various legal requirements in the jurisdictions in which we operate, but