Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 14

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 14
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 regulating financial services in the 
 jurisdictions we operate, and subject to important obligations and restrictions.                           |

| • |     | We are subject to extensive regulations and supervision by the regulatory and law enforcement agencies regulating                                                                                                   
 financial products and enforcing consumer protections laws, and changes in existing regulations or the implementation of future regulations may adversely affect our financial condition and results of operations. |

| • |     | We are subject to complex and evolving regulations and oversight related to data protection, privacy and 
 information security.                                                                                    |

9

| • |     | Our provision of virtual currency-related services may be subject to a highly evolving regulatory landscape and 
 any changes to laws or regulations could adversely affects our prospects or operations in this respect.         |

Risk Related to Third Parties

| • |     | We have in the past, and may in the future, enter into partnerships, collaborations, joint ventures or strategic                                                                                                                                  
 alliances with third parties. If we are unsuccessful in establishing or maintaining strategic relationships with these third parties, or if these third parties fail to deliver certain operational services, our business, operating results and 
 financial condition could be adversely affected.                                                                                                                                                                                                  |

| • |     | Providers of payment solutions, including us, depend on both direct and sponsored membership in payment networks                                                                                                                   
 and compliance with payment network rules, or relationships with sponsoring financial institutions to provide access to those networks. Changes to payment card networks or bank fees, rules or practices could harm our business. |

Risks Related to Doing Business in Taiwan

| • |     | Our Taiwan subsidiaries are subject to restrictions on paying dividends or making other payments to us, which may 
 restrict our ability to satisfy the liquidity requirements.                                                       |

| • |     | Our Taiwan subsidiaries are subject to foreign exchange control imposed by Taiwan authorities, which may affect 
 the paying dividends, repatriating the interest or making other payments to us.                                 |

Risks Related to the American Depositary Shares

| • |     | The trading prices of our ADSs are likely to be volatile, which could result in substantial losses to holders of 
 our ADSs and could subject us to litigation.                                                                     |

| • |     | Substantial future sales or perceived potential sales of our ADSs or other equity or equity-linked securities in       
 the public market, including by our existing shareholders, could cause the price of our ADSs to decline significantly. |

| • |     | An active trading market for our ADSs on the Nasdaq might not be sustained and trading prices of our ADSs may 
 fluctuate