{"url_path":"/sec/bq/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-13","source_url":"https://www.sec.gov/Archives/edgar/data/1815021/0001213900-26-077593-index.html","accession_number":"0001213900-26-077593","cik":"0001815021","ticker":"BQ","issuer_name":"Boqii Holding Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1815021/0001213900-26-077593-index.html","primary_entity_key":"0001815021","primary_entity_name":"Boqii Holding Ltd"},"word_count":356,"has_tables":true,"body_markdown":"**ITEM 8. FINANCIAL INFORMATION**\n\n** **\n\n**8.A. Consolidated Statements and Other Financial Information**\n\n \n\nWe have appended consolidated financial statements\nfiled as part of this annual report.\n\n** **\n\n**Legal and Administrative Proceedings**\n\n \n\nFrom time to time, we may\nbe subject to legal proceedings and claims arising in the ordinary course of our business. As of the date of this annual report, we were\nnot involved in any litigation, arbitration or administrative proceedings pending or, to our knowledge, threatened against us that could\nhave a material and adverse effect on our business, financial condition or results of operations.\n\n** **\n\n**Dividend Policy**\n\n \n\nWe have not previously declared\nor paid cash dividends and we have no plan to declare or pay any dividends in the near future on our ordinary shares. We currently intend\nto retain most, if not all, of our available funds and any future earnings to operate and expand our business.\n\n \n\nWe rely principally on dividends\nfrom our PRC subsidiaries for our cash requirements, including any payment of dividends to our shareholders. PRC regulations may restrict\nthe ability of our PRC subsidiaries to pay dividends to us. See “*Item 4. Information on the Company-4.B. Business Overview-Regulation-Regulations\nRelated to Dividend Distribution*.”\n\n \n\nOur Board has discretion\nas to whether to distribute dividends, subject to certain requirements of Cayman Islands law. In addition, our shareholders may by ordinary\nresolution declare a dividend, but no dividend may exceed the amount recommended by our Board. Under Cayman Islands law, a Cayman Islands\nexempted company may pay a dividend out of either profit or share premium account, provided that in no circumstances may a dividend be\npaid if this would result in the company being unable to pay its debts as they fall due in the ordinary course of business. Even if our\nBoard decides to pay dividends, the form, frequency and amount will depend upon our future operations and earnings, capital requirements\nand surplus, general financial condition, contractual restrictions and other factors that our Board may deem relevant.\n\n \n\n**8.B. Significant Changes**\n\n \n\nExcept as otherwise disclosed\nin this report, we have not experienced any significant changes since the date of our audited consolidated financial statements included\nherein."}