{"url_path":"/sec/cupr/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1995704/0001493152-26-019085-index.html","accession_number":"0001493152-26-019085","cik":"0001995704","ticker":"CUPR","issuer_name":"Cuprina Holdings (Cayman) LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1995704/0001493152-26-019085-index.html","primary_entity_key":"0001995704","primary_entity_name":"Cuprina Holdings (Cayman) LTD"},"word_count":396,"has_tables":true,"body_markdown":"**ITEM\n8. FINANCIAL INFORMATION**\n\n \n\n**A.\nConsolidated Statements and Other Financial Information.**\n\n \n\nSee\n“Item 18. Financial Statements” for our audited consolidated financial statements.\n\n \n\n**Legal\nProceedings**\n\n \n\nFrom\ntime to time, we may become a party to various legal or administrative proceedings arising in the ordinary course of our business, including\nactions such as those relating to breach of contract and labor and employment claims.\n\n \n\nWe\nare currently not a party to, and we are not aware of any threat of, any legal or administrative proceedings that, in the opinion of\nour management, are likely to have any material and adverse effect on our business, financial condition, cash-flow or results\nof operations. We may periodically be subject to legal proceedings, investigations and claims relating to our business. We may also initiate\nlegal proceedings to protect our rights and interests.\n\n \n\n105\n\n \n\n \n\n**Dividend\nPolicy**\n\n \n\nWe\nhave not previously declared, or paid cash dividends and we have no intention to declare or pay any dividends in the near future on our\nClass A Ordinary Shares. We currently intend to retain most, if not all, of our available funds and any future earnings to operate and\nexpand our business.\n\n \n\nOur\nboard of directors has complete discretion in deciding whether to distribute dividends. Even if our board of directors decides to pay\ndividends, the timing, amount and form of future dividends, if any, will depend on, among other things, our future results of operations\nand cash flow, our capital requirements and surplus, the amount of distributions, if any, received by us from our subsidiaries, our financial\ncondition, contractual restrictions and other factors deemed relevant by our board of directors. All dividends are subject to certain\nrestrictions under Cayman Islands law, namely that our Company may only pay dividends out of profits or share premium, and provided always\nthat in no circumstances may a dividend be paid if this would result in our Company being unable to pay its debts as they fall due in\nthe ordinary course of business.\n\n \n\nThere\nare no foreign exchange controls or foreign exchange regulations under current applicable laws of the various places of incorporation\nof our significant subsidiaries that would affect the payment or remittance of dividends.\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."}