{"url_path":"/sec/byah/10-k/2026/item-16b","section_key":"item-16b","section_title":"Item 16B CODE BUSINESS OF ETHICS**","topic":"sec","document":{"doc_type":"20-F/A","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1986247/0001213900-26-057152-index.html","accession_number":"0001213900-26-057152","cik":"0001986247","ticker":"BYAH","issuer_name":"Park Ha Biological Technology Co., Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1986247/0001213900-26-057152-index.html","primary_entity_key":"0001986247","primary_entity_name":"Park Ha Biological Technology Co., Ltd."},"word_count":58,"has_tables":true,"body_markdown":"**ITEM\n16B. CODE BUSINESS OF ETHICS**\n\n \n\nWe\nhave adopted a Code of Business Conduct and Ethics that applies to our directors, officers, and employees. A copy of the Code of Business\nConduct and Ethics is attached as an exhibit to this annual report. The Code of Business Conduct and Ethics is publicly available on\nour website at http://ir.parkha.cn/."}