Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 46

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 46
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 including with respect to data privacy, data protection and information security, and our due diligence process may not identify compliance issues or other liabilities to the fullest extent; |

| • |     | we may underestimate the liabilities or shortcomings of the acquired business, resulting in additional financial, 
 legal, regulatory, or tax exposure and litigation, compliance or remediation costs;                               |

| • |     | there may be undetected security weaknesses, cyberattacks, breaches or incidents at acquired businesses; |

| • |     | we may face difficulty in entering into new markets or geographic territories; and |

| • |     | acquisitions may result in dilutive issuances of equity securities or incurrence of debt that could arise from 
 potential ventures.                                                                                            |

Any of these aforementioned risks could harm our business and negatively impact our operational results or incur substantial opportunity and transactional costs. We may in the future also seek to enter into joint ventures and minority investments, which necessarily involve a lesser degree of control over business operations, which could potentially increase the associated financial, legal, operational, regulatory and/or compliance risks. We may also divest certain businesses or investments. We may encounter difficulty obtaining favorable terms for a divestiture in a timely manner or at all. Divestitures may subject the business pending divestment as well as the remaining business to a decline in business performance and loss of employees, customers or suppliers, any of which could have a material adverse effect on us. We may not be able to successfully integrate acquired businesses or combine internal businesses, and the ongoing integration of PayNow could incur time and monetary costs and adversely affect our future results of operations. We may evaluate and consider a wide array of potential strategic transactions as part of our overall business strategy, and have entered into such strategic transactions in the past. For example, we acquired control of PayNow, a prominent payment gateway services provider in Taiwan, on May 1, 2023. Prior to being acquired, 32

PayNow had been a supplier to our hospitality products in connection with its consumer-to-businesspayment gateway services. We acquired PayNow in order to supplement and strengthen our service offerings in the payment sector. Integrating acquired businesses often requires significant time and resources, and we may not manage these processes successfully. After acquiring PayNow, we have been working to enhance the product’s functionality, implement internal controls and accounting processes and systems and adopt relevant corporate governance policies andprocedures. Some of these initiatives have been completed, while others are still undergoing adjustment andimprovement. It is also