{"url_path":"/sec/byah/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","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":234,"has_tables":true,"body_markdown":"**ITEM\n8. FINANCIAL INFORMATION**\n\n \n\n**A.\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\nFrom\ntime to time, we may become involved in actions, claims, suits, and other legal proceedings arising in the ordinary course of its business,\nincluding assertions by third parties relating to intellectual property infringement, breaches of contract or warranties or employment-related\nmatters. We are not currently a party to any actions, claims, suits or other legal proceedings the outcome of which management believes,\nif determined adversely to us, would individually or in the aggregate have a material adverse effect on our business, financial condition,\nand results of operations.\n\n \n\n115\n\n \n\n \n\n**Dividend\nPolicy**\n\n \n\nWe\ncurrently intend to retain all available funds and any future earnings to support operations and to finance the growth and development\nof our business. Therefore, we do not expect to pay cash dividends in the foreseeable future. Any future determination relating to our\ndividend policy will be made at the discretion of our Board of Directors and will depend on a number of factors, including future earnings,\ncapital requirements, financial condition and future prospects and other factors the Board of Directors may deem relevant.\n\n \n\n**B.\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."}