Company: SOS
Filing Date: 2025-07-02
Form Type: S-8
Source: 0001213900-25-061032
Chunk: 6

Company: SOS Ltd
Filing Date: 2025-07-02
Form: S-8
Chunk 6
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, or the threat of their being delisted, may materially and adversely affect the value
of your investment.”

We are a holding company, and we may rely principally
on dividends and other distributions on equity paid by our PRC subsidiaries for our cash and financing requirements, including the funds
necessary to pay dividends and other cash distributions to our shareholders and service any debt we may incur. If our PRC subsidiaries
incur debt on their own behalf in the future, the instruments governing the debt may restrict their ability to pay dividends or make other
distributions to us. Any limitation on the ability of our PRC subsidiaries to pay dividends or make other distributions to us could materially
and adversely limit our ability to grow, make investments or acquisitions that could be beneficial to our business, pay dividends, or
otherwise fund and conduct our business. For more details, see “Risk Factors—Risks Related to Doing Business in China—We
may rely principally on dividends and other distributions on equity paid by our PRC subsidiaries to fund any cash and financing requirements
we may have, and any limitation on the ability of our PRC subsidiaries to pay dividends to us could have a material adverse effect on
our ability to conduct our business.” In addition, the PRC Enterprise Income Tax Law and its implementation rules provide that withholding
tax rate of 10% will be applicable to dividends payable by PRC companies to non-PRC-resident enterprises unless otherwise exempted or
reduced according to treaties or arrangements between the PRC central government and governments of other countries or regions where the
non-PRC-resident enterprises are incorporated. For more details, see “Risk Factors—Risks Related to Doing Business in China—It
is unclear whether we will be considered a PRC “resident enterprise” under the PRC Enterprise Income Tax Law and, depending
on the determination of our PRC “resident enterprise” status, our global income may be subject to the 25% PRC enterprise income
tax, which could materially and adversely affect our results of operations.”

SOS Limited is a holding company with no operations
of its own. We conduct our operations in China primarily through our PRC subsidiaries. As a result, although other means are available
for us to obtain financing at the holding company level, SOS Limited’s ability to pay dividends to the shareholders and to service
any debt it may incur may depend upon dividends paid by our PRC subsidiaries.

As a holding company registered in the Cayman
Islands, we may rely