{"url_path":"/sec/ftrk/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-06-30","source_url":"https://www.sec.gov/Archives/edgar/data/2027262/0001493152-26-031197-index.html","accession_number":"0001493152-26-031197","cik":"0002027262","ticker":"FTRK","issuer_name":"Fast Track Group","edgar_url":"https://www.sec.gov/Archives/edgar/data/2027262/0001493152-26-031197-index.html","primary_entity_key":"0002027262","primary_entity_name":"Fast Track Group"},"word_count":230,"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\nTo\nour knowledge, we are not a party to any legal or governmental proceedings (including any pending or known to be contemplated) which\nmay have a material adverse effect on our business, financial condition, or results of operations.\n\n \n\n43\n\n \n\n \n\n**Dividend\nPolicy**\n\n \n\nWe\nhave not previously declared or paid any cash dividends and have no formal dividend policy. We currently intend to retain all available\nfunds and any future earnings to fund the development and growth of our business and to repay indebtedness and, therefore, we do not\nanticipate paying any cash dividends in the foreseeable future. Additionally, our ability to pay dividends on our Shares is limited by\nvarious factors such as our future financial performance and bank covenants. Any future determination to pay dividends will be at the\ndiscretion of our Board of Directors, subject to compliance with covenants in current and future agreements governing our and our subsidiaries’\nindebtedness, and will depend on our results of operations, financial condition, capital requirements and other factors that our Board\nof 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."}