{"url_path":"/sec/bosc/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 Financial Information**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","accession_number":"0001213900-26-037333","cik":"0001005516","ticker":"BOSC","issuer_name":"BOS BETTER ONLINE SOLUTIONS LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","primary_entity_key":"0001005516","primary_entity_name":"BOS BETTER ONLINE SOLUTIONS LTD"},"word_count":188,"has_tables":true,"body_markdown":"**Item 8: Financial Information**\n\n \n\n**8A.\nConsolidated Statements and Other Financial Information**\n\n \n\n**Consolidated Financial Statements**\n\n \n\nSee “Item 18. Financial\nStatements.”\n\n \n\n**Sales Outside of Israel**\n\n \n\nThe total amount of revenues\nof the Company and its subsidiaries from sales out of Israel has been as follows:\n\n \n\n**Year**\n \n**Export revenues**\n \n \n**% of all\nrevenues**\n \n\n2025\n \n$\n4,464,000\n \n \n \n9\n%\n\n2024\n \n$\n3,792,000\n \n \n \n10\n%\n\n2023\n \n$\n6,054,000\n \n \n \n14\n%\n\n \n\n**Legal Proceedings**\n\n \n\nNone.\n\n \n\n**Dividend Policy**\n\n \n\nThe Company does not currently\nhave a dividend policy. The declaration and payment of any cash dividends in the future will be determined by the Board of Directors in\nlight of the conditions existing at that time. This will include our earnings and financial condition. We may only pay cash dividends\nin any fiscal year, out of “profits”, as defined under Israeli law. Any cash dividend in the future out of an Approved Enterprise\n(as defined by the Law for the Encouragement of Capital Investments, 1959) will be subject to an additional tax. Currently we have no\nprofits from an Approved Enterprise; hence no provision has been made for tax on future dividends.\n\n \n\n**8B.\nSignificant Changes**\n\n \n\nNot applicable."}