Company: SOS
Filing Date: 2025-07-31
Form Type: 424B5
Source: 0001213900-25-069766
Chunk: 36

Company: SOS Ltd
Filing Date: 2025-07-31
Form: 424B5
Chunk 36
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, 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 on dividends from our subsidiaries in China for our cash requirements, including any payment of dividends to our
shareholders. PRC regulations may restrict the ability of our PRC subsidiaries to pay dividends to us. If any of our subsidiaries incurs
debt on its own behalf in the future, the instruments governing such debt may restrict its ability to pay dividends to SOS Limited. Under
PRC laws and regulations, our PRC subsidiaries are subject to certain restrictions with respect to payment of dividends or other transfers
of any of their net assets to us. Our PRC subsidiaries are permitted to pay dividends only out of their retained earnings, if any, as
determined in accordance with PRC accounting standards and regulations.