Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 215

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 215
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 in the Cayman Islands
distinguishes between ordinary resident companies and exempted companies. Any company that is registered in the Cayman Islands but conducts business mainly outside of the Cayman Islands may apply to be registered as an exempted company. The
requirements for an exempted

148

company are essentially the same as for an ordinary company except for the exemptions and privileges listed below:

| • |     | an exempted company does not have to file an annual return of its shareholders with the Registrar of Companies of 
 the Cayman Islands;                                                                                               |

| • |     | an exempted company’s register of members is not open to inspection; |

| • |     | an exempted company does not have to hold an annual general meeting; |

| • |     | an exempted company may issue no par value shares; |

| • |     | an exempted company may obtain an undertaking against the imposition of any future taxation (such undertakings 
 are usually given for 20 years in the first instance);                                                         |

| • |     | an exempted company may register by way of continuation in another jurisdiction and be deregistered in the Cayman 
 Islands;                                                                                                          |

| • |     | an exempted company may register as a limited duration company; and |

| • |     | an exempted company may register as a segregated portfolio company. |

“Limited liability” means that the liability of each shareholder is limited to the amount unpaid by the shareholder on the shares of the company. Upon the closing of this offering, we will be subject to reporting and other informational requirements of the Exchange Act, as applicable to foreign private issuers. As our ADSs will be listed on Nasdaq, we will also be subject to the rules of Nasdaq, but we intend to follow home country practice for certain corporate governance practices in lieu of Nasdaq corporate governance listing standards. See “Risk Factors—Risks Related to the American Depositary Shares—As a foreign private issuer in the United States, we are exempt from certain U.S. proxy rules and disclosure requirements under the Exchange Act, which may afford less protection to holders of our ADSs than they would enjoy if we were a domestic U.S. company.” and “—As a foreign private issuer in the United States, we are permitted to, and will, rely on exemptions from certain Nasdaq corporate governance standards, which may afford less protection to holders of our ADSs.” Differences in Corporate Law The Companies Act is modeled after that of England and Wales but does