{"url_path":"/sec/epow/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1780731/0001213900-26-056928-index.html","accession_number":"0001213900-26-056928","cik":"0001780731","ticker":"EPOW","issuer_name":"E-Power Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1780731/0001213900-26-056928-index.html","primary_entity_key":"0001780731","primary_entity_name":"E-Power Inc."},"word_count":340,"has_tables":true,"body_markdown":"**ITEM 8.  FINANCIAL INFORMATION**\n\n \n\n**A.** **Consolidated Statements and Other Financial Information**\n\n \n\nSee Item 18 for our audited consolidated financial\nstatements.\n\n \n\n**Legal Proceedings**\n\n \n\nWe are not currently involved in any material\nlegal or administrative proceedings, other than those disclosed in “Item 5. Operating and Financial Review and Prospects—\nContingencies.” From time to time, we may be subject to various legal or administrative claims and proceedings arising in the ordinary\ncourse of business. Such legal or administrative claims and proceedings, even if without merit, could result in the expenditure of financial\nand management resources and potentially result in civil liability for damages.\n\n \n\n**Dividend Policy**\n\n \n\nWe do not have any present plan to pay any cash\ndividends on our Ordinary Shares in the foreseeable future. We currently intend to retain most, if not all, of our available funds and\nany future earnings to operate and expand our business.\n\n \n\nWe are a holding company incorporated in the Cayman\nIslands. We rely principally on dividends from our PRC subsidiaries for our cash requirements, including any payment of dividends to our\nshareholders. PRC regulations may restrict the ability of our PRC subsidiaries to pay dividends to us.\n\n \n\nOur board of directors has discretion as to whether\nto distribute dividends, subject to certain requirements of Cayman Islands law. Under Cayman Islands law, a Cayman Islands company may\npay a dividend out of either profit or share premium account, provided that in no circumstances may a dividend be paid if this would result\nin the company being unable to pay its debts as they fall due in the ordinary course of business. Even if our board of directors decides\nto pay dividends, the form, frequency and amount will depend upon our future operations and earnings, capital requirements and surplus,\ngeneral financial condition, contractual restrictions and other factors that our board of directors may deem relevant.\n\n \n\n**B.** **Significant Changes**\n\n \n\nExcept as disclosed elsewhere in this annual\nreport, we have not experienced any significant changes since the date of our audited consolidated financial statements included in this\nannual report.\n\n \n\n97"}