{"url_path":"/sec/brqsf/10-k/2026/item-18","section_key":"item-18","section_title":"Item 18 FINANCIAL STATEMENTS**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1650575/0001213900-26-057706-index.html","accession_number":"0001213900-26-057706","cik":"0001650575","ticker":"BRQSF","issuer_name":"Borqs Technologies, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1650575/0001213900-26-057706-index.html","primary_entity_key":"0001650575","primary_entity_name":"Borqs Technologies, Inc."},"word_count":47,"has_tables":true,"body_markdown":"**ITEM 18. FINANCIAL STATEMENTS**\n\n \n\nThe financial information\nrequired by this item, together with the reports of Summit Group CPAs, P.C. (“SG CPA”, formerly known as “Yu Certified\nPublic Accountant, P.C.”), is set forth on pages F-1 through F-53 and are filed as part of this annual report."}