{"url_path":"/sec/efty/10-k/2026/item-16j","section_key":"item-16j","section_title":"Item 16J Insider","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/2058349/0001213900-26-056086-index.html","accession_number":"0001213900-26-056086","cik":"0002058349","ticker":"EFTY","issuer_name":"ETOILES CAPITAL GROUP CO., LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/2058349/0001213900-26-056086-index.html","primary_entity_key":"0002058349","primary_entity_name":"ETOILES CAPITAL GROUP CO., LTD"},"word_count":72,"has_tables":true,"body_markdown":"**Item 16J. Insider\nTrading Policies**\n\n \n\nWe have an insider trading policy to promote\ncompliance with applicable securities laws and regulations, including those that prohibit insider trading. This policy applies to\nall officers, directors, employees and consultants of our Company (each, an “Affiliate”) and extends to all activities within\nand outside an individual’s duties at our Company.\n\n \n\nA copy of the insider trading policies is attached\nas an exhibit to this annual report."}