{"url_path":"/sec/afriw/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1903870/0001493152-26-023781-index.html","accession_number":"0001493152-26-023781","cik":"0001903870","ticker":"AFRI","issuer_name":"Forafric Global PLC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1903870/0001493152-26-023781-index.html","primary_entity_key":"0001903870","primary_entity_name":"Forafric Global PLC"},"word_count":127,"has_tables":true,"body_markdown":"**Item\n8. FINANCIAL INFORMATION**\n\n \n\nA.\nConsolidated Statements and Other Financial Information\n\n \n\nWe\nhave appended consolidated financial statements filed as part of this annual report.\n\n \n\n**Legal\nProceedings**\n\n \n\nSee\n“*Item 4.B. Business Overview—Legal Proceedings*.”\n\n \n\n**Dividend\nPolicy**\n\n \n\nThe\nCompany did not declare any dividend in the past and the Board will consider whether or not to institute a dividend policy in the future.\nThe payment of future dividends on the ordinary shares will depend on the financial condition of the Company after the completion of\nthe Business Combination subject to the discretion of the Board.\n\n \n\nB.\nSignificant Changes\n\n \n\nExcept\nas disclosed elsewhere in this annual report, we have not experienced any significant changes since the date of our audited consolidated\nfinancial statements included in this annual report.\n\n \n\n- 44 -"}