{"url_path":"/sec/efty/10-k/2026/item-16k","section_key":"item-16k","section_title":"Item 16K Cybersecurity**","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":156,"has_tables":true,"body_markdown":"**Item 16K.\nCybersecurity**\n\n \n\nThe Company currently has an informal cybersecurity\npolicy. As of the date of this annual report, our board of directors has oversight responsibility for the Company’s overall\nrisk management, including cybersecurity risk. The Company’s executive officers oversee the strategic processes to safeguard\ndata and comply with relevant regulations and report material cybersecurity incidents to the board of directors. The Company relies\non certain third parties for the provision of its cloud infrastructure but does not currently engage any assessors, consultants, auditors,\nor other third parties in connection with any processes for assessing, identifying, and managing material risks from cybersecurity threats,\ngiven the size and scale of the Company, the resources available to it, the anticipated expenditures, and the risks it faces in terms\nof cybersecurity. As of the date of this annual report, there have been no cybersecurity threats that have materially affected or\nare reasonably likely to materially affect the Company.\n\n \n\n61"}