Company: SOS
Filing Date: 2025-07-02
Form Type: S-8
Source: 0001213900-25-061032
Chunk: 11

Company: SOS Ltd
Filing Date: 2025-07-02
Form: S-8
Chunk 11
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, 2022, Qingdao S Investment
Holding Limited (“Qingdao S Investment”), Qingdao SOS Industrial Holding Co., Ltd. (“Qingdao SOS Industrial”),
and Messrs. Yilin Wang, Weidong Feng, and Xianlong Wu, citizens of China and shareholders of Qingdao SOS Industrial, entered into a series
of contractual arrangements, including Equity Pledge Agreement, Exclusive Management Consultation and Business Cooperation Agreement,
Exclusive Purchase Option Agreement and Power of Attorney, collectively, the “Qingdao S Investment VIE Agreements,” pursuant
to which Qingdao S Investment has contractual rights to exercise control over the Qingdao S Industrial.

On November 2, 2022,
the Company entered into the share purchase agreement with S International Holdings Limited and S International Group Limited, pursuant
to which, S International Holdings Limited agreed to purchase S International in exchange for cash consideration of $17,000,000. Upon
the closing of the transaction, S International Holdings Limited became the sole shareholder of S International and as a result, assume
all assets and liabilities of all the subsidiaries and VIE entities owned or controlled by S International. S International owns 100%
of the issued shares in S International Holdings Limited, which owns 100% of the issued shares in Qingdao S Investment. Qingdao S Investment
controls Qingdao SOS Industrial, the former VIE, through a series of contractual agreements with the former VIE and the shareholders of
the former VIE dated November 2, 2022. The former VIE owns 100% of the equity interests in each of SOS Information Technology Co., Ltd.
and Qingdao SOS Digital Technologies Inc.

As of the date of this
prospectus, the prior VIE structure has been unwound, and the financial results of the former VIE and its subsidiaries are no longer consolidated
into the Company’s financial statements. Our current corporate structure does not contain any VIE in mainland China and neither
we nor our subsidiaries have intentions of establishing any VIEs in mainland China in the future. None of the Company’s subsidiaries
operate through VIE contracts as of the date of this prospectus.

The following diagram illustrates our corporate
structure, including our principal subsidiaries as of the date of this prospectus:

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Summary of Risk Factors Investing in our securities involves significant risks. You should carefully consider all of the information in this prospectus before making an investment in our securities. Below please find a summary of